Variable cost is a type of cost that varies in direct proportion to changes in the level of output or production. This means that as the level of production increases, so does the variable cost, and as the level of production decreases,the variable cost decreases as well. In business, vari...
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.可变成本是指在总成...
它只计算提供服务时会直接影响生产过程的成本,而不计算固定成本。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 ...
Used for determining pricing strategies, variable costs impact the cost of goods sold and, in turn, the profit margin of each unit sold.Control and flexibility Unlike fixed costs — such as rent, utility bills, and other recurring payments that remain the same whether a business has a good ...
For instance, unless you’ve moved or signed a new lease, the cost of rent for storage or manufacturing facilities will stay the same. However, other costs can vary significantly as your business grows. These are called variable costs. In this guide, you’ll learn the definition of variable...
固定成本是指成本总额在一定时期和一定业务量范围内，不受业务量增减影响而变动。2.固定成本是不管生不生产都会发生的成本,比如折旧。二、变动成本是指成本总额随着业务量的变动而成正比例变动的成本。为了更好的理解该词，以下是其英文释义：A variable cost is a corporate expense that changes in proportion to ...
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...
美 英 un.不定成本 网络可变成本;变动成本;可变费用 英汉 网络释义 un. 1. 不定成本 例句 更多例句筛选
A business incurs a loss when fixed costs are higher than gross profits. In the bakery’s case, it has gross profits of $700 - $300 = $400 when it sells only 20 cakes a month. Since its fixed cost of $900 is higher than $400, it would lose $500 in sales. The break-even poin...
The termmarginal costrefers to any business expense that is associated with the production of an additional unit of output or by serving an additional customer. A marginal cost is the same as an incremental cost because it increases incrementally in order to produce one more product. ...