partly variable cost

简明释义

部分变动成本

英英释义

例句

1.During the financial review, we identified several areas where partly variable cost could be optimized.

在财务审查期间，我们确定了几个可以优化部分可变成本的领域。

2.The company's budgeting process includes a detailed analysis of its partly variable cost, which refers to expenses that change with production levels but also have fixed components.

公司的预算过程包括对其部分可变成本的详细分析，该成本是指随着生产水平变化而变化但也有固定成分的费用。

3.Understanding partly variable cost is crucial for setting prices that cover both fixed and variable expenses.

理解部分可变成本对于设定能够覆盖固定和可变费用的价格至关重要。

4.To improve profitability, the manager focused on reducing partly variable cost associated with production inefficiencies.

为了提高盈利能力，经理专注于降低与生产效率低下相关的部分可变成本。

5.The marketing department's expenses are considered partly variable cost because they depend on sales performance.

市场部门的费用被视为部分可变成本，因为它们依赖于销售业绩。

作文

In the world of business and economics, understanding costs is crucial for effective management and decision-making. One important concept that often comes into play is the notion of partly variable cost. This term refers to costs that have both fixed and variable components. In simpler terms, a partly variable cost is a cost that does not change with the level of production but also includes elements that can fluctuate based on the volume of goods or services produced. For instance, consider a manufacturing company that incurs costs for electricity. The base charge for electricity might remain constant regardless of production levels, but the additional charges can vary depending on how much electricity is consumed during production hours. Therefore, the total electricity cost for this company can be classified as a partly variable cost because it has both fixed and variable elements.Understanding partly variable costs is essential for businesses, especially when it comes to budgeting and forecasting. Managers need to accurately predict their costs to set appropriate prices for their products or services. If a business underestimates its partly variable costs, it may end up selling its products at a price that does not cover all expenses, leading to financial losses. Conversely, overestimating these costs could result in higher prices, making the business less competitive in the market.Moreover, analyzing partly variable costs can provide valuable insights into operational efficiency. By breaking down costs into fixed and variable components, managers can identify areas where they can reduce expenses. For example, if a company realizes that a significant portion of its partly variable costs comes from overtime pay due to high production demands, it may consider investing in more efficient machinery or hiring additional staff to maintain a steady workflow without incurring excessive costs.Another aspect to consider is how partly variable costs affect pricing strategies. Companies often use cost-plus pricing, where they add a markup to their total costs to determine the selling price. Understanding which costs are fixed and which are variable helps businesses set prices that reflect their actual expenses while still remaining attractive to customers. For instance, if a company knows that its partly variable costs increase significantly with higher production levels, it might choose to implement tiered pricing, where the price per unit decreases as the quantity purchased increases.In conclusion, the concept of partly variable cost plays a vital role in the financial planning and operational strategies of any business. By recognizing and understanding these costs, companies can make informed decisions that enhance profitability and competitiveness. As businesses navigate the complexities of the market, a thorough grasp of all cost components, including partly variable costs, will undoubtedly contribute to their long-term success.

在商业和经济的世界中，理解成本对于有效管理和决策至关重要。一个常常涉及的重要概念是部分变动成本的概念。这个术语指的是既有固定成分又有可变成分的成本。简单来说，部分变动成本是指不随生产水平变化而变化的成本，但也包括可以根据生产的商品或服务的数量波动的元素。例如，考虑一家制造公司，它在电力方面产生成本。电力的基本费用可能在生产水平上保持不变，但额外费用可能会根据生产时间消耗的电力多少而变化。因此，这家公司的总电力成本可以被归类为部分变动成本，因为它具有固定和可变的元素。理解部分变动成本对企业至关重要，尤其是在预算和预测方面。管理者需要准确预测其成本，以为其产品或服务设定合适的价格。如果企业低估了其部分变动成本，可能会以不覆盖所有费用的价格出售其产品，从而导致财务损失。相反，过高估计这些成本可能导致价格上涨，使企业在市场上竞争力下降。此外，分析部分变动成本可以提供有关运营效率的宝贵见解。通过将成本分解为固定和可变成分，管理者可以识别可以减少开支的领域。例如，如果一家公司意识到其部分变动成本中的大量部分来自由于生产需求高而产生的加班费，它可能会考虑投资更高效的机器或雇用额外的员工，以保持稳定的工作流程，而不会产生过多的成本。另一个需要考虑的方面是部分变动成本如何影响定价策略。公司通常使用成本加成定价，即在其总成本上加上一个加价来确定销售价格。了解哪些成本是固定的，哪些是可变的，有助于企业设定反映其实际支出的价格，同时仍然对客户具有吸引力。例如，如果一家公司知道其部分变动成本在较高的生产水平下显著增加，它可能会选择实施分层定价，即购买数量增加时，每单位的价格降低。总之，部分变动成本的概念在任何企业的财务规划和运营策略中都发挥着至关重要的作用。通过识别和理解这些成本，公司可以做出明智的决策，从而提高盈利能力和竞争力。随着企业在市场复杂性中的导航，对所有成本组成部分，包括部分变动成本的透彻理解无疑将有助于其长期成功。