可变成本和固定成本拓展资料:1、可变成本(Variable Costs)又称变动成本,是指在总成本中随产量的变化而变动的成本项目,主要是原材料,燃料,动力等生产要素的价值;当一定期间的产量增大时,原材料,燃料,动力的消耗会按比例相应增多,所发生的成本也会按比例增大,故称为可变成本。可变成本等于总成本减...
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 ...
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...
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...
Fixed Cost(固定成本)是指不随产出产量多少而变化的成本,如土地租金、厂房和机器设备成本。 Fixed Cost(固定成本)是指不
rent paid for a building will be the same regardless of the number of widgets produced within that building. In contrast, variable costs do change depending on production volume. For example, the cost of materials that go into producing the widgets will rise as the number of widgets produce...
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] ...
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
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...