1. cost behavior: the dependence between cost change and business volume; Generally speaking, it can be divided into fixed cost and variable cost. Cost habit refers to the dependence between total cost and total business volume, which is usually called cost behavior. According to the dependence between cost and business volume, cost can be divided into three categories: fixed cost, variable cost and variable cost. Factor Analysis Approach, also known as exponential factor analysis, is a statistical analysis method to analyze the influence degree of each factor in the total change of phenomena by using statistical index system, including sequence substitution method, difference analysis method, exponential decomposition method and fixed-base substitution method. Factor analysis is an important and practical method in modern statistics and a branch of multivariate statistical analysis. Using this method, researchers can simplify a set of variables that reflect the nature, state and characteristics of things into a few factors that can reflect the internal relations of things and determine the essential characteristics of things. The biggest function of factor analysis is to deal with the external characteristics and relationships of observable things from the outside to the inside, from here to there, from coarse to fine, from false to true by mathematical methods, so as to summarize the universal nature of objective things. Secondly, the use of factor analysis can greatly simplify complex research topics and maintain their basic information. Application is a method to explain and predict the changing trend of futures prices by analyzing the supply and demand situation of futures commodities and its influencing factors. Futures trading is based on spot trading. There is a close relationship between futures price and spot price. The supply and demand of commodities and many factors affecting their supply and demand have an important impact on the commodity price in the spot market, and therefore will inevitably have an important impact on the futures price. Therefore, by analyzing the changes of commodity supply and demand and its influencing factors, it can help futures traders predict and grasp the basic trend of commodity futures price changes. In the real market, futures prices are not only affected by the relationship between supply and demand of commodities, but also by many other non-supply and demand factors. These non-supply and demand factors include: financial and monetary factors, political factors, policy factors, speculative factors, psychological expectations and so on. Therefore, the analysis of the basic factors of futures price trend needs to comprehensively consider the influence of these factors. The supply and demand of commodities have an important influence on commodity futures prices. Basic factor analysis mainly analyzes the relationship between supply and demand. The change of commodity supply and demand and the change of price influence and restrict each other. Commodity prices are inversely proportional to supply, supply increases and prices fall; Supply decreases and prices rise. Commodity prices are directly proportional to demand, demand increases and prices rise; Demand decreases and prices fall. With other factors unchanged, any change in the relationship between supply and demand may affect the change of commodity prices. On the one hand, the change of commodity prices is influenced by the change of supply and demand; On the other hand, changes in commodity prices have an impact on supply and demand in turn: prices rise, supply increases, and demand decreases; As prices fall, supply decreases and demand increases. This interaction and causal relationship between supply and demand and price makes the analysis of commodity supply and demand more complicated, that is, not only the influence of supply and demand changes on prices, but also the reaction of price changes on supply and demand should be considered. Note 1, pay attention to the correlation of factor decomposition; 2. The order of factor substitution; 3. Seriality of sequential substitution, that is, when calculating each factor change, it is based on the previous calculation, and the influence result of factor change is determined through serial comparison; 4. Assumption of calculation results, the influence number of various factors calculated by serial substitution method will be different due to the different order of substitution calculation, that is, the calculation result is only the result under a certain assumption. Therefore, when applying this method, financial analysts should pay attention to make this assumption logical and have practical economic significance, so that the assumption of calculation results will not hinder the effectiveness of analysis. It refers to an analytical method to determine the influencing factors, measure their influence degree and find out the reasons for the change of indicators. 3. Opportunity cost: refers to the maximum value of giving up something else in order to get something; It can also be understood that the highest value of the abandoned option is the opportunity cost of this decision in the face of multi-scheme alternative decision; It also refers to the highest income that manufacturers can get by putting the same production factors into other industries. 4. Zero-based budget refers to a method of preparing cost budget on the basis of comprehensive balance, without considering the cost items or the amount of expenses incurred in previous accounting periods, but taking all budgetary expenditures as the starting point, starting from actual needs and possibilities, and considering whether the contents of various expenses and their expenditure standards are reasonable one by one. 5 refers to the responsible unit with certain management authority and corresponding economic responsibility within the enterprise.