网络可变成本和固定成本 网络释义 1. 可变成本和固定成本 《企业物流管理:... ... 6. 8. 1可变成本和固定成本Variable and Fixed Costs6. 8. 2共同成本或联合成本 Common or Joint Cost… book.jd.com|基于16个网页
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...
aVariable cost and fixed cost ( Variable Costs ) opposite, variable costs are those costs total amount within a relevant range with the business volume change linearly variable cost. Direct labor, direct materials are typically variable cost, in a certain period of their occurrence amount with ...
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...
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
Fixed and variable costs are the two ways to categorize business expenses that almost all businesses need to pay. A fixed cost remains the same regardless of a business’s sales volume, production output, or total revenue. Variable costs change in relation to a company’s production output and...
求翻译:Variable cost and fixed cost ( Variable Costs ) opposite, variable costs are those costs total amount within a relevant range with the business volume change linearly variable cost. Direct labor, direct materials are typically variable cost, in a certain period of their occurrence amount wi...
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...
A fixed cost is an expense that a company is obligated to pay, and it is usually time-related. A prime example of a fixed cost would be the rent a company pays for office space and/or manufacturing facilities on a monthly basis. This is typically a contractually agreed-upon term that...
For example, let's say that Company ABC has a lease of $10,000 a month on its production facility and produces 1,000 mugs per month. As such, it may spread the fixed cost of the lease at $10 per mug. If it produces 10,000 mugs a month, the fixed cost of the lease goes ...