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...
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...
Fixed cost is a cost which does not change in total for a given time period despite wide fluctuations in output or volume of activity. The ICMA (U.K.) defines fixed cost as “a cost which tends to be unaffected by variations in volume of output. Fixed costs depend mainly on the ...
Distinguish between a variable cost, a fixed cost, and a mixed cost. Distinguish between (a) variable cost, (b) a fixed cost, and (c) a mixed cost. What are step fixed costs? How do step fixed costs differ from fixed costs? Provide an example. Which of the following will never be...
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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...
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...
fixed cost A cost that does not vary depending on production or sales levels, such as rent, property tax, insurance, or interest expense.A mixed cost is a cost that contains both a fixed component and a variable component.As the level of usage of a mixed cost item increases, ...
month. Since its fixed cost of $900 is higher than $400, it would lose $500 in sales. The break-even point occurs when fixed costs equal thegross margin, resulting in no profits or losses. In this case, when the bakery sells 45 cakes for a total variable cost of $675, it breaks ...