fixed cost per unit

简明释义

单位固定成本

英英释义

例句

1.Understanding the fixed cost per unit 每单位固定成本 is essential for budgeting and financial forecasting.

理解每单位固定成本 fixed cost per unit 对于预算和财务预测至关重要。

2.The fixed cost per unit 每单位固定成本 can vary depending on the scale of production.

根据生产规模，每单位固定成本 fixed cost per unit 可能会有所不同。

3.The company calculated the fixed cost per unit 每单位固定成本 to determine the price point for their new product.

公司计算了每单位固定成本 fixed cost per unit 以确定新产品的价格点。

4.By reducing the fixed cost per unit 每单位固定成本, the business was able to increase its profit margins.

通过降低每单位固定成本 fixed cost per unit，企业能够提高其利润率。

5.To remain competitive, the firm focused on lowering its fixed cost per unit 每单位固定成本 through operational efficiencies.

为了保持竞争力，公司专注于通过运营效率降低其每单位固定成本 fixed cost per unit。

作文

In the world of business and economics, understanding costs is crucial for making informed decisions. One important concept that often arises in financial discussions is the term fixed cost per unit. This term refers to the total fixed costs of a business divided by the number of units produced or sold. Fixed costs are expenses that do not change with the level of goods or services produced by a business. Examples of fixed costs include rent, salaries, and insurance. These costs remain constant regardless of how much a company produces or sells. Therefore, the fixed cost per unit can provide valuable insights into a company's pricing strategy and profitability. To illustrate this concept, let’s consider a small manufacturing company that produces handmade furniture. Suppose the company has fixed costs amounting to $10,000 per month, which includes rent for the workshop, salaries for the employees, and utilities. If the company produces 1,000 pieces of furniture in a month, the fixed cost per unit would be calculated as follows: Fixed Cost per Unit = Total Fixed Costs / Number of Units Produced = $10,000 / 1,000 = $10 This means that each piece of furniture carries a fixed cost of $10, which must be covered by sales revenue in addition to variable costs such as materials and labor. Understanding this allows the company to set prices that not only cover the fixed cost per unit but also contribute to profit margins. Now, if the same company manages to increase production to 2,000 pieces in a month while keeping the fixed costs unchanged, the fixed cost per unit would then decrease: Fixed Cost per Unit = $10,000 / 2,000 = $5 This reduction in fixed cost per unit is beneficial because it allows the company to lower prices or increase profits without increasing production costs. This illustrates the importance of economies of scale, where increasing production can lead to lower costs per unit. Moreover, understanding the fixed cost per unit is essential for businesses when they are considering entering new markets or launching new products. By analyzing fixed costs and estimating production volumes, companies can forecast profitability and make strategic decisions that align with their financial goals. In conclusion, the concept of fixed cost per unit is a fundamental aspect of business finance. It helps businesses determine how much each product costs in terms of fixed expenses, which is crucial for pricing strategies and overall financial health. By effectively managing fixed costs and understanding their impact on unit costs, businesses can enhance profitability and achieve sustainable growth in competitive markets.

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。一个经常出现在财务讨论中的重要概念是“固定单位成本”这个术语。它指的是企业的总固定成本除以生产或销售的单位数量。固定成本是指不随企业生产的商品或服务的数量而变化的费用。固定成本的例子包括租金、员工工资和保险。这些成本在公司生产或销售多少时保持不变。因此，固定单位成本可以为公司的定价策略和盈利能力提供有价值的见解。为了说明这一概念，让我们考虑一家生产手工家具的小型制造公司。假设该公司的固定成本每月为10,000美元，包括车间的租金、员工的工资和公用事业费用。如果公司在一个月内生产了1,000件家具，则固定单位成本的计算如下：固定单位成本 = 总固定成本 / 生产单位数量 = 10,000美元 / 1,000 = 10美元这意味着每件家具的固定成本为10美元，这必须通过销售收入来覆盖，此外还要覆盖材料和劳动力等可变成本。理解这一点使得公司能够设定价格，不仅覆盖固定单位成本，还可以增加利润空间。现在，如果同一家公司在一个月内将生产量增加到2,000件，而固定成本保持不变，则固定单位成本将减少：固定单位成本 = 10,000美元 / 2,000 = 5美元这种固定单位成本的降低是有利的，因为它使公司能够降低价格或在不增加生产成本的情况下增加利润。这说明了规模经济的重要性，即增加生产可以导致单位成本降低。此外，理解固定单位成本对于企业在考虑进入新市场或推出新产品时至关重要。通过分析固定成本并估算生产量，公司可以预测盈利能力并做出与其财务目标一致的战略决策。总之，固定单位成本的概念是商业财务的基本方面。它帮助企业确定每个产品在固定费用方面的成本，这对于定价策略和整体财务健康至关重要。通过有效管理固定成本并理解其对单位成本的影响，企业可以提高盈利能力，并在竞争激烈的市场中实现可持续增长。