- **固定成本(Fixed Costs)** = 2,000(与销量无关) - **可变成本/单位(Variable Cost per Unit)** = 150 - **销售单位数(Units Sold)** = 40 按公式代入计算: 1. 固定成本部分为 2,000(无论销量如何均不变)。 2. 可变成本部分为:150/单位 × 40单位 = 6,000。 3. **总成本** = 2,...
1 我们先来看variable costs。假设你每看一部电影都要花费$4，那么看两部就是$8，看三部就是$12，以此类推。我们最终花费的钱和你最终看的电影总数是成正比关系的，所以它的关系图应该是一条原点出发的45度射线。注：X轴为看的电影的数，Y轴为花费的总价。2 由上述可知，variable costs它的单价是不变的。
As hinted earlier, variable costs are those costs that are output-dependent. Direct material cost is the most common example of variable costs. When there is a positive correlation between production input and the cost of such input, such material cost is a variable cost. We should note that ...
Use in Financial Analysis:Both variable costs and fixed costs are used in financialanalysis, such as break-evenanalysisand operating leverage calculations. Key Differences between Variable Costs and Fixed Costs: Fluctuation with Production Volume:The primary difference between variable costs and fixed cost...
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...
Variable costs per unit fluctuate and fixed costs per unit remain constant. B. Variable costs per unit are fixed over the relevant range and fixed costs per unit are variable. C. Total variable costs are variable over the relevant range and fixed in the long term, while fixed costs never ...
Total costs consist of the sum of the fixed and variable costs associated with the product.Answer: True Page: 442 Level of difficulty: Easy 相关知识点: 试题来源: 解析 True 总成本(Total Costs)由固定成本(Fixed Costs)和可变成本(Variable Costs)两部分组成。固定成本指不随产量变化而变化的成本...
Liu, Y., & Tyagi, R. K. (2016). Outsourcing to convert fixed cost into variable costs: A Competitive Analysis. International Journal of Research in Marketing (2016).Liu, Y., R.K. Tyagi. 2016. Outsourcing to convert fixed costs into variable costs: A com- petitive analysis. forthcoming...
Variable costs are a little more complicated to track using accounting. Since they’re tied to the production of units or the volume of sales, you’ll first need to calculate the variable cost per unit, which refers to the costs (usually for direct labor and materials) associated with produc...
Examples of fixed costs include monthly rent, mortgage or car payments, employee salary, depreciation calculated under straight-line method, and insurance. Variable Costs Variable Costs remain the same PER UNIT but CHANGE in total. Watch this video for another explanation: ...