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 produ
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...
indirect cost的关键是不能明确地从某一项生产活动或某一种企业职能中计算出结果，英文里讲就是not directly accountable to a particular function or product。比如管理费用，税费等等。 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...
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...
Cost Management:Both types of costs need to be managed effectively to ensure profitability and operational efficiency. Impact on Profitability:Both variable costs and fixed costs can impact the company’s profitability and break-even point. Use in Financial Analysis:Both variable costs and fixed costs...
Fixed Cost Vs Variable Cost: Fixed costs remain constant regardless of production or sales levels, whereas variable costs change with...
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...
Some operational costs are static, while others fluctuate. It’s important to know the difference between fixed and variable costs. Read more in our guide!
Fixed costs are those costs that does not vary with changes in the quantity of output, whereas variable cost is those costs that changes with the amount of output produced. Nature of Fixed Costs vs. Variable Costs Fixed costs are time-related, i.e., they remain constant over a period of...
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 the direct cost section of the income statement, fluctuating in the breakdown of costs of goods sold. Unlike fixed costs, variable...