Fixed vs variable cost refers to categorizing business expenses as either static or fluctuating during changes in production output and sales volume. Fixed costs remain the same irrespective of changes in production output, no matter what’s happening in the business. Variable expenses increase or dec...
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 ...
Step 2. Calculate the variable cost per unit (v).Because the slope of the line shown represents the variable cost per unit, the goal here is to calculate the slope of the line using the high and low points identified in step 1 (the slope calculation ...
Fixed Cost vs. Variable Cost Fixed expenses are usually negotiated for a specified period but can't decrease on a per-unit basis when they are associated with thedirect costsection of the income statement, fluctuating in the breakdown of costs of goods sold. ...
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...
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
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职能（但不直接产生利润）而花费的费用，比如会计费（国外都雇用会计公司），保险费，法律事...
Fixed cost is a cost that stays the same no matter what, where variable cost can vary. An example would be you are in a business that prints t shirts. Each time you want to print a batch of shirts, it costs you $20 to set up the machine no matter how many shirts you print. Tha...
Fixed Cost vs. Variable Cost All businesses have expenses, and those expenses can be broken down into one of two types, fixed or variable. Fixed expenses are those that do not change with business output, such as rents, property taxes and insurance. Variable expenses do change with business...