The termsunk costrefers to money that has already been spent and can't be recovered. While sunk costs may be considered fixed costs,not all fixed costs are considered sunk. For instance, a fixed cost isn't sunk if a piece of machinery that a company purchases can be sold to someone...
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...
What Is the Difference Between the Different Cost Types? Fixed costs, total fixed costs, and variable costs all sound similar, but there are significant differences between the three. The main difference is thatfixed costsdo not account for the number of goods or services a company produces ...
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...
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 the...
Maximizing profitability comes down to effectively managing both fixed and variable costs. Your business should strive to keep its variable cost per unit as low as possible without compromising on quality—this ensures you’re getting as much profit as possible for each unit sold. While fixed costs...
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 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。确定这个概念的关键就是：此费用跟产量（生产性组织）和销售（销售性组织）没有任何关系。 varaiable cost: 比如原材料费用等，这个好理解。 direct cost:是指为了...
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...
“Watch the costs, and the profits will take care of themselves” -Andrew CarnegieThe Difference Between Fixed Cost vs. Variable Cost This is why having an in-depth understanding of your costs is important not only for purposes of accounting but also for ensuring the success of your business....