Fixed vs variable cost refers to categorizing business expenses as either static or fluctuating during changes in production output and sales volume. Fixed costs remain the same irrespective of changes in production output, no matter what’s happening in the business. Variable expenses increase or dec...
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
A variable cost is an expense that changes in proportion to production output or sales. When production or sales increase, variable costs increase; when production or sales decrease, variable costs decrease. Variable costs stand in contrast to fixed costs, which do not change in proportion to pro...
Step 3. Calculate the total fixed cost (f).After completing step 2, the equation to describe the line is partially complete and stated as Y = f + $vX. The goal of step 3 is to calculate a value for total fixed cost (f). Simply select either th...
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...
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。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...
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...
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 vs. Variable Cost All businesses have expenses, and those expenses can be broken down into one of two types, fixed or variable. Fixed expenses are those that do not change with business output, such as rents, property taxes and insurance. Variable expenses do change with business...
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...