variable direct expense

简明释义

变动直接费用

英英释义

例句

1.In manufacturing, labor costs are often considered a variable direct expense 可变直接费用 that fluctuates with production volume.

在制造业中，劳动力成本通常被视为随着生产量波动的可变直接费用。

2.Tracking variable direct expense 可变直接费用 helps businesses make informed decisions about pricing strategies.

跟踪可变直接费用有助于企业做出明智的定价策略决策。

3.Reducing variable direct expense 可变直接费用 can significantly impact the overall budget of a project.

减少可变直接费用可以显著影响项目的总体预算。

4.Sales commissions are a common example of variable direct expense 可变直接费用 in retail businesses.

销售佣金是零售企业中常见的可变直接费用的例子。

5.The company needs to monitor its variable direct expense 可变直接费用 closely to ensure profitability during peak seasons.

公司需要密切监控其可变直接费用以确保在高峰季节的盈利能力。

作文

In the world of business and finance, understanding costs is crucial for effective management and decision-making. One important concept that managers should be familiar with is the idea of variable direct expense, which refers to costs that can change in direct proportion to the level of production or sales. These expenses are directly tied to the production of goods or services, meaning that as output increases, these costs will also rise, and conversely, when production decreases, these costs will fall. Examples of variable direct expense include raw materials, direct labor costs, and certain utilities that fluctuate with production levels.To illustrate the significance of variable direct expense, let’s consider a manufacturing company that produces furniture. The cost of wood, fabric, and other materials used to create each piece of furniture are all examples of variable direct expense. If the company decides to increase its production to meet higher demand, it will need to purchase more raw materials, resulting in an increase in these variable costs. Conversely, if the demand drops, the company can reduce its purchases, thus lowering its variable direct expense.Understanding variable direct expense is essential for budgeting and forecasting. Businesses often prepare budgets based on expected sales and production levels, and by accurately estimating their variable direct expense, they can create more realistic financial projections. This becomes particularly important in industries where demand can fluctuate significantly, such as retail or manufacturing. By keeping a close eye on variable direct expense, managers can make informed decisions about pricing, production levels, and inventory management.Moreover, analyzing variable direct expense can help businesses identify areas for cost reduction. For instance, if a company finds that its raw material costs are consistently high, it might explore alternatives, such as negotiating better prices with suppliers or finding more cost-effective materials. This proactive approach not only helps in managing expenses but also enhances overall profitability.In addition to direct costs, it is also important to differentiate variable direct expense from fixed costs. Fixed costs remain constant regardless of production levels, such as rent, salaries, and insurance. Understanding this distinction allows businesses to develop strategies that optimize their cost structure. For example, during periods of low production, a company can focus on minimizing its variable direct expense while managing fixed costs effectively to maintain profitability.In conclusion, grasping the concept of variable direct expense is vital for any business aiming to achieve financial success. By monitoring these expenses closely, companies can enhance their budgeting processes, make informed operational decisions, and ultimately improve their bottom line. As the business landscape continues to evolve, those who can effectively manage their variable direct expense will be better positioned to adapt to changes in the market and sustain growth over time.

在商业和金融的世界中，理解成本对有效管理和决策至关重要。管理者应该熟悉的一个重要概念是可变直接费用，它指的是与生产或销售水平成正比变化的成本。这些费用与商品或服务的生产直接相关，这意味着随着产量的增加，这些成本也会增加；相反，当生产减少时，这些成本也会下降。可变直接费用的例子包括原材料、直接人工成本以及某些随生产水平波动的公用事业费用。为了说明可变直接费用的重要性，让我们考虑一家生产家具的制造公司。用于制作每件家具的木材、面料和其他材料的成本都是可变直接费用的例子。如果公司决定增加生产以满足更高的需求，它将需要购买更多的原材料，从而导致这些可变成本的增加。相反，如果需求下降，公司可以减少采购，从而降低其可变直接费用。理解可变直接费用对于预算和预测至关重要。企业通常根据预期的销售和生产水平制定预算，通过准确估算其可变直接费用，它们可以创建更现实的财务预测。这在需求可能显著波动的行业中尤为重要，例如零售或制造业。通过密切关注可变直接费用，管理者可以就定价、生产水平和库存管理做出明智的决策。此外，分析可变直接费用可以帮助企业识别成本降低的领域。例如，如果一家公司发现其原材料成本始终很高，它可能会探索替代方案，例如与供应商谈判更好的价格或寻找更具成本效益的材料。这种积极主动的方法不仅有助于管理费用，还能提高整体盈利能力。除了直接成本之外，区分可变直接费用和固定成本也很重要。固定成本无论生产水平如何都保持不变，例如租金、工资和保险。理解这一区别使企业能够制定优化成本结构的策略。例如，在低生产时期，公司可以专注于最小化其可变直接费用，同时有效管理固定成本以维持盈利能力。总之，掌握可变直接费用的概念对于任何希望实现财务成功的企业至关重要。通过密切监控这些费用，公司可以增强其预算流程，做出明智的运营决策，并最终改善其利润。在商业环境不断发展的情况下，那些能够有效管理其可变直接费用的企业将更好地适应市场变化，并在长期内保持增长。