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...
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...
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 ...
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
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,有可能是直接的,比如生产材料是可变的直接费用。 有人误认为variable cost一定都是直接,其实不然。比如咱们常说的variable manufacturing overhead。 Overhead 指的是为了维持某项组织...
1留学生关于西方会计的基础问题在Full cost中,也就是一个物品的成本中,分成fixed cost (固定成本)和variable cost(可变成本),而在这两个成本里,分别又存在着direct 和indirect。也就是说是直接和间接。碰到一道针对A物品出的题目,如下所述: Quantity of "A" Products :10000 Full cost per product: 15 € Sa...
Fixed costs, variable costs 翻译结果5复制译文编辑译文朗读译文返回顶部 Fixed cost, variable cost 相关内容 awhat,after all,do numbers and statistics have to do with understanding people and society 什么,在所有以后,做数字和统计必须处理了解的人民和社会[translate] ...
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 ...
amvp n jd reg jer 正在翻译,请等待...[translate] aanalyzing product qualified rate, unit cost mobility rate and[translate] aand reasonable product function and reasonable cost[translate] areduction rate, ratio of fixed cost and variable cost,[translate]...
aVariable cost and fixed cost ( Variable Costs ) opposite, variable costs are those costs total amount within a relevant range with the business volume change linearly variable cost. Direct labor, direct materials are typically variable cost, in a certain period of their occurrence amount with the...