partly variable cost

简明释义

部分可变成本

英英释义

例句

1.The marketing budget is a partly variable cost (部分可变成本) because it fluctuates with sales performance.

营销预算是一个部分可变成本，因为它会随着销售业绩波动。

2.In our financial analysis, we identified that the production expenses include a significant amount of partly variable cost (部分可变成本) related to raw materials.

在我们的财务分析中，我们发现生产费用中包含了与原材料相关的相当大一部分部分可变成本。

3.When budgeting for the next quarter, we need to account for partly variable costs (部分可变成本) that may increase due to higher demand.

在为下个季度制定预算时，我们需要考虑可能因需求增加而上升的部分可变成本。

4.Understanding the partly variable cost (部分可变成本) structure helps us make better pricing decisions.

理解部分可变成本结构有助于我们做出更好的定价决策。

5.Labor costs can be considered a partly variable cost (部分可变成本) depending on overtime and seasonal hiring.

劳动成本可以被视为部分可变成本，这取决于加班和季节性招聘。

作文

In the world of business, understanding costs is crucial for effective financial management. One important concept that often comes up in discussions about budgeting and forecasting is the idea of partly variable cost. This term refers to expenses that have both fixed and variable components. To put it simply, a partly variable cost (部分可变成本) includes elements that remain constant regardless of production levels, as well as elements that fluctuate with the volume of goods or services produced. For instance, consider a manufacturing company that produces toys. The rent for the factory building is a fixed cost; it does not change whether the company produces 1,000 toys or 10,000 toys. However, the cost of raw materials, such as plastic and paint, varies depending on how many toys are made. If the company decides to produce more toys, it will need to purchase more materials, thus increasing the total cost. Therefore, the total production cost can be seen as a combination of fixed costs (like rent) and variable costs (like materials). In this scenario, the overall cost structure can be classified as a partly variable cost (部分可变成本), since some aspects are fixed while others are variable.Understanding partly variable costs (部分可变成本) is essential for businesses when they are planning their budgets. It allows them to predict how changes in production volume affect overall costs. For example, if a company anticipates an increase in demand for its products, it can estimate how much additional raw material it will need to purchase and how this will impact its total costs. By analyzing these costs, management can make informed decisions about pricing, production levels, and profitability.Moreover, recognizing partly variable costs (部分可变成本) helps in setting prices for products. If a business understands its cost structure, it can determine the minimum price at which it can sell its products without incurring losses. This is particularly important in competitive markets where pricing strategies can significantly influence market share. In addition to budgeting and pricing, partly variable costs (部分可变成本) also play a role in performance evaluation. Companies often use cost behavior analysis to assess how well they are managing their resources. By examining the relationship between production levels and costs, management can identify areas where efficiency can be improved. For instance, if a company finds that its partly variable costs (部分可变成本) are increasing disproportionately to production levels, it may indicate inefficiencies in the production process or rising material costs that need to be addressed.In conclusion, the concept of partly variable cost (部分可变成本) is a fundamental aspect of financial management in any business. It encompasses both fixed and variable components of costs, allowing companies to better understand their financial dynamics. By mastering this concept, businesses can enhance their budgeting processes, set competitive prices, and improve operational efficiency. Ultimately, a thorough grasp of partly variable costs (部分可变成本) contributes to more informed decision-making and greater financial success.

在商业世界中，理解成本对于有效的财务管理至关重要。一个在预算和预测讨论中经常出现的重要概念是部分可变成本。这个术语指的是具有固定和可变组成部分的费用。简单来说，部分可变成本包括无论生产水平如何都保持不变的元素，以及随着商品或服务产量波动的元素。例如，考虑一家生产玩具的制造公司。工厂建筑的租金是固定成本；无论公司生产1000个玩具还是10000个玩具，这一成本都不会改变。然而，原材料的成本，如塑料和油漆，则会根据生产的玩具数量而变化。如果公司决定生产更多玩具，它将需要购买更多的材料，从而增加总成本。因此，总生产成本可以被视为固定成本（如租金）和可变成本（如材料）的组合。在这种情况下，整体成本结构可以被分类为部分可变成本，因为某些方面是固定的，而其他方面是可变的。理解部分可变成本对企业在规划预算时至关重要。它使企业能够预测生产量变化如何影响总体成本。例如，如果一家公司预计其产品的需求增加，它可以估算需要购买多少额外的原材料，以及这将如何影响其总成本。通过分析这些成本，管理层可以做出关于定价、生产水平和盈利能力的明智决策。此外，认识到部分可变成本有助于为产品定价。如果企业理解其成本结构，就可以确定其销售产品而不亏损的最低价格。这在竞争激烈的市场中尤为重要，因为定价策略可以显著影响市场份额。除了预算和定价，部分可变成本在绩效评估中也发挥着作用。企业通常使用成本行为分析来评估其资源管理的有效性。通过检查生产水平与成本之间的关系，管理层可以识别出效率提升的领域。例如，如果一家公司发现其部分可变成本的增长与生产水平不成比例，这可能表明生产过程中的低效或原材料成本上升需要解决。总之，部分可变成本是任何企业财务管理的基本方面。它包含成本的固定和可变组成部分，使公司能够更好地理解其财务动态。通过掌握这一概念，企业可以增强其预算流程、设定具有竞争力的价格并改善运营效率。最终，对部分可变成本的透彻理解有助于更明智的决策和更大的财务成功。