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 and fixed cost是可变成本和固定成本1、可变成本(Variable Costs)又称变动成本,是...
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
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,有...
Variable Costs and Fixed Costs are a type of classification of costs based on their behavior pattern with the volume of activity of the business. In short, the total variable cost varies in proportion to the change in output/activity/volume of the business, whereas the total fixed costs remain...
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...
The average cost would be $129. Fixed and variable costs. Some costs—like the cost of rent or heavy machinery—don’t change based on how many bicycles are produced. These are called fixed costs. Other costs, like labor and raw materials, can increase or decrease depending on how much ...
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...
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 ...
change based on the number of products it produces. So, when production increases, the fixed costs drop. The price of a greater amount of goods can be spread over the same amount of a fixed cost. In this way, a company may achieveeconomies of scaleby increasing production and lowering...
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...