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 ...
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...
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...
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...
对于传统航空公司，飞机餐是固定成本(fixed cost)还是可变成本(variable cost)？已知是飞机不会根据实际...
Calculating variable costs can be done by multiplying the quantity of output by the variable cost per unit of output. Suppose ABC Company produces ceramic mugs for a cost of $2 per mug. If the company produces 500 units, its variable cost will be $1,000. ...
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...
那FIXED & VARIABLE 因为是和人工费在一起的,感觉那个解释很奇怪~ 扫码下载作业帮搜索答疑一搜即得 答案解析 查看更多优质解析 解答一 举报 fixed cost=常设费用,或者固定费用variable cost=可调节费用/可变动费用/不固定费用 解析看不懂?免费查看同类题视频解析查看解答 更多答案(2)...
the variable cost per unit, which refers to the costs (usually for direct labor and materials) associated with producing a single unit of your product. Then, this per-unit cost is multiplied by the total amount of units you create over a given time to calculate your total variable expenses...
Fixed Cost Vs Variable Cost: Fixed costs remain constant regardless of production or sales levels, whereas variable costs change with...