Under the condition of multiple varieties, when analyzing the cost, turnover and profit with the weighted average method, the methods to reduce the comprehensive capital preservation and poly amount are as follows:

On the basis of the marginal contribution of various products, the weighted average comprehensive marginal contribution rate of enterprises is determined with the expected sales revenue of various products as the weight, and then the relationship among quantity, cost and profit under the condition of multiple varieties is analyzed.

Comprehensive breakeven point sales = total fixed cost/weighted average marginal contribution rate. The key to calculate the breakeven sales of various products by weighted average method is to calculate a weighted average marginal contribution rate according to the sales unit price, unit variable cost and sales quantity of various products, and then calculate the breakeven sales according to the total fixed cost and weighted average marginal contribution rate.

In the basic volume-cost-benefit analysis chart, the abscissa represents sales volume and the ordinate represents revenue and cost, so the intersection of the total revenue line and the total cost line is the breakeven point, the area between the two straight lines on the left of the breakeven point is the loss area, and the area between the two straight lines on the right of the breakeven point is the profit area. Therefore, the lower the break-even point, the smaller the loss and the greater the profit.

Inventory weighted average unit cost = (balance inventory cost+purchase inventory cost)/(balance inventory quantity+purchase inventory quantity);

Inventory cost = inventory quantity × inventory weighted average unit cost; Inventory cost issued in the current period = inventory quantity issued in the current period × weighted average inventory unit cost, or inventory cost issued in the current period = inventory cost at the beginning of the period+inventory cost at the end of the period.