the factory’s wage costs are variable as it will need to hire more workers if the production increases. an analytical formula can track the relationship between fixed cost and variable cost in management accou
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...
首先明确一点,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。下面具体回答你所有问题。 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...
Example:Let’s say you start a bakery. The fixed costs will include rent and equipment costs. So, as you sell more pastries, these costs will spread out, and each pastry will cost less. But, your variable cost will include the cost of the ingredients, like flour and eggs. So, even i...
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...
So if an hourly employee doesn’t report for work one day, the variable costs might be lower, but the fixed costs would be the same. Most likely, the day’s output would be fewer than 100 bicycles; the total cost would be lower as well, but the average cost per bicycle produced woul...
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 = Total cost of production - (Variable cost per unit x number of units produced) Add up all of the production expenses first. Take note of which of these costs are constant and which are changeable. Subtract the variable cost of each unit times the quantity you generated from ...
Economies of Scale:Economies of scale occur when a company’s average cost of production decreases as it produces more goods or services. This reduction in per-unit cost is often influenced by the presence of both fixed and variable costs in the production process. ...