Variable cost的中文意思为“变动成本”，支付给各种变动生产要素的费用，如购买原材料及电力消耗费用和工人工资等。这种成本随产量的变化而变化，常常在实际生产过程开始后才需支付。变动成本与固定成本（fixed cost）一样，变动成本与业务量之间的线性依存关系也是有条件的，即有一定的适用区间，如图中的“相关范围”。
Variable costs play a major role in shaping business strategies, especially for companies that experience fluctuating production levels. Here’s how:- Helps in pricing strategies:Companies can price their products by accounting for the total cost per unit, including variable costs. ...
While variable costs can be managed and controlled by a business, they are also subject to external factors such as market conditions and competition. For example, if the price of raw materials used in production increases, the variable cost of producing each unit of a product will also increas...
What is the formula for variable cost? The formula for variable costs is: total quantity of output X variable cost per unit of output = variable cost. A business would need to find this data for a set time period. What is a variable cost example? A variable cost example is anything dir...
Variable costing is a concept used in managerial and cost accounting in which the fixed manufacturing overhead is excluded from the product-cost of production. The method contrasts with absorption costing, in which the fixed manufacturing overhead is allocated to products produced.可变成本是指在总...
Variable Cost A cost that changes in proportion to a change in a company's activity or business. 可变成本随着公司活动或业务变动而变动的成本项目。 Instead, advertising becomes a variable cost of production that measurably results in making more profit. ...
Variable Cost Per UnitVariable cost per unit refers to the total cost of producing a single unit of your business’ product. It encompasses all necessary resources, including labor, materials, marketing, and anything else needed to sell the product. Let’s say your business sells chairs for $...
Fixed Cost | Overview, Formula & Examples from Chapter 3 / Lesson 14 594K What is a fixed cost? Learn the fixed cost definition and how to calculate it using the fixed cost formula. Compare fixed vs. variable costs and see...
The variable cost formula helps businesses plan for the future and minimize spending. Here’s everything you need to know about your business costs and how to calculate them. When you run a business, the amount of money you have to spend is largely determined by the size and success of ...
Raw materialsfor production Calculating variable costs can be done by multiplying the quantity of output by the variable cost per unit of output. Suppose ABC Company produces ceramic mugs for a cost of $2 per mug. If the company produces 500 units, its variable cost will be $1,000. ...