variable cost per unit

简明释义

单位变动成本

英英释义

例句

1.We need to lower the variable cost per unit 单位变动成本 to improve our profit margins.

我们需要降低单位变动成本以提高利润率。

2.Understanding the variable cost per unit 单位变动成本 helps in budgeting and forecasting.

了解单位变动成本有助于预算和预测。

3.The variable cost per unit 单位变动成本 increased due to higher raw material prices.

由于原材料价格上涨，单位变动成本增加了。

4.The company calculated the variable cost per unit 单位变动成本 to determine pricing strategies.

公司计算了单位变动成本以确定定价策略。

5.By analyzing the variable cost per unit 单位变动成本, we can identify areas for cost reduction.

通过分析单位变动成本，我们可以找到降低成本的领域。

作文

In the world of business and economics, understanding costs is crucial for making informed decisions. One important concept that every entrepreneur should grasp is the variable cost per unit. This term refers to the costs that vary directly with the level of production or sales. Unlike fixed costs, which remain constant regardless of output, variable cost per unit changes based on how many goods or services a company produces. For instance, if a company manufactures shoes, the materials needed for each pair, such as leather and rubber, represent variable cost per unit. The more pairs they produce, the higher the total variable costs will be, but the cost per unit remains the same unless there are changes in supplier pricing or production efficiency.Understanding variable cost per unit is essential for pricing strategies. When setting the price for a product, businesses must ensure that the selling price covers both fixed and variable costs. If the price is set too low, the company may not cover its costs, leading to losses. Therefore, knowing the variable cost per unit helps businesses determine the minimum price they can charge while still maintaining profitability.Moreover, analyzing variable cost per unit can provide insights into operational efficiency. By tracking how these costs change with production levels, businesses can identify areas where they can improve efficiency and reduce costs. For example, if the variable cost per unit is higher than expected, it may indicate waste in the production process or the need to negotiate better prices with suppliers.Another aspect to consider is how variable cost per unit affects break-even analysis. The break-even point is the level of sales at which total revenues equal total costs, resulting in neither profit nor loss. To calculate this point, businesses need to know their fixed costs, the selling price per unit, and the variable cost per unit. By determining the break-even point, companies can make strategic decisions about scaling production or entering new markets.In conclusion, the concept of variable cost per unit is fundamental in the realm of business finance. It plays a significant role in pricing strategies, operational efficiency, and financial planning. Entrepreneurs and managers who understand and monitor their variable cost per unit can make better decisions that lead to increased profitability and sustainability in their operations. Therefore, it is imperative for anyone involved in business to have a clear understanding of this term and its implications for their financial success.

在商业和经济的世界中，理解成本对于做出明智的决策至关重要。每个企业家都应该掌握的一个重要概念是单位可变成本。这个术语指的是与生产或销售水平直接相关的成本。与固定成本不同，固定成本在产出不变的情况下保持不变，而单位可变成本则根据公司生产的商品或服务数量而变化。例如，如果一家制造鞋子的公司，其每双鞋所需的材料，如皮革和橡胶，就代表了单位可变成本。他们生产的双数越多，总的可变成本就越高，但每单位的成本保持不变，除非供应商价格或生产效率发生变化。理解单位可变成本对定价策略至关重要。在为产品定价时，企业必须确保销售价格覆盖固定和可变成本。如果价格定得过低，公司可能无法覆盖其成本，从而导致亏损。因此，了解单位可变成本有助于企业确定可以收取的最低价格，同时仍保持盈利。此外，分析单位可变成本可以提供有关运营效率的见解。通过跟踪这些成本如何随着生产水平的变化而变化，企业可以识别出可以提高效率和降低成本的领域。例如，如果单位可变成本高于预期，这可能表明生产过程中的浪费或需要与供应商重新谈判更好的价格。另一个需要考虑的方面是单位可变成本如何影响盈亏平衡分析。盈亏平衡点是总收入等于总成本的销售水平，导致既不盈利也不亏损。为了计算这一点，企业需要知道其固定成本、每单位售价和单位可变成本。通过确定盈亏平衡点，公司可以就扩大生产或进入新市场做出战略决策。总之，单位可变成本的概念在商业财务领域是基础性的重要。它在定价策略、运营效率和财务规划中发挥着重要作用。理解和监控其单位可变成本的企业家和管理者可以做出更好的决策，从而增加盈利能力和可持续性。因此，参与商业活动的任何人都必须清楚理解这个术语及其对财务成功的影响。