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 ...
What is a Variable Cost? A variable cost is an expense that varies in accordance with the level of output. Such costs tend to go up or down as per the prod
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
可变成本等于总成本减固定成本。2、固定成本(Fixed Cost) ，(又称固定费用)相对于变动成本，是指成本总额在一定时期和一定业务量范围内，不受业务量增减变动影响而能保持不变的成本。3、固定成本所包括的费用有：企业管理费用、销售费用以及车间生产管理人员工资、职工福利费、办公费、固定资产折旧费、修理...
Variable costs and total costs depend on the number of goods or services a company produces. Companies must consider both types of costs to ensure they are fiscally solvent and thriving over the long term. Understanding the Different Cost Types ...
很明显,都是var cost 不过我们习惯叫var cost叫可变动的成本或者费用 那3个项目都不是固定资产所产生的费用,而且那些都不能直接有预计的
Is Marginal Cost the Same as Variable Cost? The termmarginal costrefers to any business expense that is associated with the production of an additional unit of output or by serving an additional customer. A marginal cost is the same as an incremental cost because it increases incrementally ...