这四个概念分为两组，fixed cost和variable cost，两者加和可以构成总成本，direct和indirect cost加和也是总成本。两组概念是用两种不同思路区分了总成本的构成。fixed cost：除了场地租用这种明显的固定成本，还有一些容易混淆的，比如工资，虽然可变，但因按照固定的rates来做，因此一般认为是固定成本。确...
indirect cost的关键是不能明确地从某一项生产活动或某一种企业职能中计算出结果，英文里讲就是not directly accountable to a particular function or product。比如管理费用，税费等等。 关不补充问题： fixed cost肯定都是indirect cost，因为它们无法指向某一次特定的生产活动。 而variable cost就不一定了...
Fixed, variable, semi-variable and stepped fixed cost-固定成本、变动成本、半变动成本、阶梯变动成本 ① Fixed cost are costs that are not affected in total by the level of activity, but remain the same for a particular period of time. ② Variable cost are the costs that change in total in ...
每班航班的飞机餐是按标准来的 基本可以固定 所以 飞机餐总成本=单班成本X飞机班数 因此是变动成本 ...
semi-fixed cost :半固定成本 半固定成本是指成本随产量的变化而呈阶梯型增长,产量在一定限度内,这种成本不变,当产量增长到一定限度后,这种成本就跳跃到一个新水平. semi-variable cost 半变动成本 半变动成本是指那些既包含变动成本也包括固定成本的成本. 分析总结。 半固定成本是指成本随产量的变化而呈阶梯型增...
fixed cost是指不管你生产不生产，都要消耗的费用，比如场地租金之类variable cost是指生产多少，消耗多少的cost,比如材料费，工资（当然，如果不管生产不生产都要给那些工资，比如主管的工资，那可能算fixed)variable cost: the total cost is variable, not unit costfixed cost: the total cost is fix...
;最后,边际产量递减规律又会使它增加较 快。 13 .平均总成本 (average total cost ) ,即ATC=AFC ,AVC 。平均总成本曲线 (如图 答:平均总成本指总成本与产出量之比 ,即ATC 二TC/Q ,同时平均总成本又可以表 示为平均不变成本与平均可变成本之和 2、反馈...
Variable Costs and Fixed Costs are a type of classification of costs based on their behavior pattern in relation to volume or activity of the business. In short, total variable cost varies in proportion to the change in output / activity / volume of the
Fixed Cost Vs Variable Cost: Fixed costs remain constant regardless of production or sales levels, whereas variable costs change with...
Cost Management:Both types of costs need to be managed effectively to ensure profitability and operational efficiency. Impact on Profitability:Both variable costs and fixed costs can impact the company’s profitability and break-even point. Use in Financial Analysis:Both variable costs and fixed costs...