semifixed cost

简明释义

半不变成本［也叫节制性成本］

英英释义

例句

1.During the economic downturn, managing semifixed costs (半固定成本) became crucial for survival.

在经济低迷期间，管理semifixed costs (半固定成本) 对于生存变得至关重要。

2.The manager explained that the increase in semifixed costs (半固定成本) was due to higher utility rates.

经理解释说，semifixed costs (半固定成本) 的增加是由于公用事业费率上涨。

3.Understanding semifixed costs (半固定成本) helps businesses in pricing their products effectively.

理解semifixed costs (半固定成本) 有助于企业有效定价其产品。

4.The company needs to account for its semifixed cost (半固定成本) when preparing the annual budget.

公司在准备年度预算时需要考虑其semifixed cost (半固定成本)。

5.The semifixed cost (半固定成本) of maintaining equipment can vary based on usage.

维护设备的semifixed cost (半固定成本) 可能会根据使用情况而有所不同。

作文

In the world of business, understanding costs is crucial for effective financial management. One important category of costs that often comes up in discussions is the concept of semifixed cost. A semifixed cost (半固定成本) is a type of expense that remains constant within a certain range of production or sales volume but can change when that range is exceeded. This means that while some components of the cost are fixed, others can vary depending on operational levels. For example, consider a manufacturing company that has a fixed rent for its factory space. This rent is a fixed cost as it does not change regardless of how much the company produces. However, if production exceeds a certain threshold, the company may need to hire additional workers or pay overtime to existing employees, which introduces variable elements to the cost structure. These additional expenses transform part of the overall cost into what we refer to as a semifixed cost (半固定成本). Understanding semifixed costs (半固定成本) is essential for businesses because it helps in budgeting and forecasting. When companies know their semifixed costs (半固定成本), they can make informed decisions about scaling operations. For instance, if a company anticipates an increase in demand, understanding the implications of semifixed costs (半固定成本) allows them to prepare for potential increases in labor or other expenses. This anticipation can lead to better resource allocation and minimize unexpected financial strains.Moreover, semifixed costs (半固定成本) can significantly impact pricing strategies. Companies must consider these costs when determining the price of their products or services. If a business underestimates its semifixed costs (半固定成本), it risks setting prices too low, which could lead to financial losses. Conversely, overestimating these costs might result in higher prices that could deter customers. Therefore, a thorough analysis of semifixed costs (半固定成本) is vital for maintaining competitive pricing while ensuring profitability.In addition, semifixed costs (半固定成本) play a role in break-even analysis, which is a critical tool for businesses to determine the minimum sales needed to cover costs. By incorporating semifixed costs (半固定成本) into this analysis, companies can better understand the sales volume required to achieve profitability. This understanding can guide strategic planning and operational adjustments, particularly in times of economic uncertainty.To effectively manage semifixed costs (半固定成本), businesses should regularly review their cost structures and identify areas where efficiencies can be gained. For example, investing in technology that automates processes can help reduce labor costs associated with increased production demands. Additionally, companies can explore flexible staffing arrangements, such as temporary workers, to manage fluctuations in demand without incurring excessive semifixed costs (半固定成本).In conclusion, the concept of semifixed cost (半固定成本) is a significant aspect of financial management in business. Understanding and effectively managing these costs can lead to improved budgeting, pricing strategies, and overall financial health. As businesses navigate the complexities of the market, a keen awareness of semifixed costs (半固定成本) will undoubtedly contribute to their success and sustainability in the long run.

在商业世界中，理解成本对于有效的财务管理至关重要。一个常常出现在讨论中的重要成本类别是半固定成本的概念。半固定成本是一种在一定的生产或销售量范围内保持不变的费用，但当超出该范围时可以发生变化。这意味着虽然成本的某些组成部分是固定的，但其他部分可以根据运营水平而变化。例如，考虑一家制造公司，其工厂空间的租金是固定的。这项租金是固定成本，因为无论公司生产多少，它都不会改变。然而，如果生产超出某个阈值，公司可能需要雇用额外的工人或支付现有员工的加班费，这就将可变因素引入到成本结构中。这些额外的费用使整体成本的一部分转变为我们所称的半固定成本。理解半固定成本对于企业至关重要，因为它有助于预算和预测。当公司了解其半固定成本时，他们可以对扩大运营做出明智的决策。例如，如果一家公司预见到需求增加，理解半固定成本的影响使他们能够为潜在的劳动或其他费用的增加做好准备。这种预见可以导致更好的资源分配，并最大限度地减少意外的财务压力。此外，半固定成本会显著影响定价策略。公司在确定产品或服务的价格时必须考虑这些成本。如果企业低估了其半固定成本，则可能会设置过低的价格，从而导致财务损失。相反，过高估计这些成本可能导致价格过高，从而阻碍客户。因此，对半固定成本的全面分析对于保持竞争性定价和确保盈利能力至关重要。此外，半固定成本在盈亏平衡分析中也发挥着作用，这是企业确定覆盖成本所需最低销售额的关键工具。通过将半固定成本纳入此分析，企业可以更好地了解实现盈利所需的销售量。这种理解可以指导战略规划和运营调整，特别是在经济不确定时期。为了有效管理半固定成本，企业应定期审查其成本结构，并识别可以提高效率的领域。例如，投资于自动化流程的技术可以帮助减少与生产需求增加相关的劳动成本。此外，公司可以探索灵活的员工安排，例如临时工，以管理需求波动，而不产生过多的半固定成本。总之，半固定成本的概念是商业财务管理的重要方面。理解和有效管理这些成本可以改善预算、定价策略和整体财务健康。随着企业在市场复杂性中航行，对半固定成本的敏锐意识无疑将有助于其长期成功和可持续发展。