This paper analyzes the changes of the cost and income brought by the changes of sales staff and product sales volume, applies Non-linear profit and loss balance theory to assume, analyze and establish the model, and conduct the practical application. By solving the model, the reasonably sale is forecasted, at the same time the maximum profit with the best sales is estimated. Research result has good theoretical and practical application value.%本文通过对产品销售人员数量与产品销售数量变化而导致成本和收入变化的分析，应用非线性盈亏平衡理论，对模型进行假设、分析与建立，并进行实际应用。通过对模型的求解，得出合理的销售量的预测，同时可估算最佳销售量时的最大盈利值。研究成果具有较好的理论和实际应用价值。
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