nonvariable cost

简明释义

非变动成本

英英释义

例句

1.Depreciation of equipment is recorded as a nonvariable cost (非可变成本) in our financial statements.

设备的折旧在我们的财务报表中被记录为非可变成本。

2.Salaries paid to employees are considered nonvariable costs (非可变成本) since they do not change with production levels.

支付给员工的工资被视为非可变成本，因为它们不会随着生产水平的变化而变化。

3.The rent for our office is a fixed expense, making it a clear example of nonvariable cost (非可变成本).

我们办公室的租金是固定开支，清楚地例证了非可变成本。

4.Utilities can sometimes fluctuate, but the base fee is a nonvariable cost (非可变成本) that we must pay every month.

公用事业费用有时会波动，但基本费用是我们每月必须支付的非可变成本。

5.Insurance premiums are a type of nonvariable cost (非可变成本) that businesses need to budget for annually.

保险费是一种企业需要每年预算的非可变成本。

作文

In the world of business, understanding costs is crucial for effective financial management. One important concept that every entrepreneur should be familiar with is the idea of nonvariable cost. A nonvariable cost (非变动成本) refers to expenses that do not change regardless of the level of goods or services produced by a business. This means that whether a company produces one unit or one thousand units, these costs remain constant over a certain period. Examples of nonvariable costs include rent, salaries of permanent staff, and insurance premiums. Understanding nonvariable costs is essential for several reasons. Firstly, it helps businesses in budgeting and forecasting. By knowing what their fixed costs are, companies can predict how much money they need to generate in sales to cover these expenses before they even begin to make a profit. For instance, if a company has a monthly rent of $5,000 and pays its employees $10,000, it knows that it must earn at least $15,000 in revenue to break even, irrespective of how many products it sells. Secondly, nonvariable costs play a significant role in pricing strategies. When setting prices for their products or services, businesses must consider both variable and fixed costs. If a company overlooks its nonvariable costs, it risks underpricing its offerings, leading to potential financial losses. For example, if a bakery sells a cake for $20 but fails to account for its monthly rent and staff salaries in its pricing model, it might find itself unable to sustain operations in the long run. Moreover, understanding nonvariable costs can aid in decision-making regarding expansion or scaling down operations. If a business wants to grow, it needs to evaluate how its fixed costs will change. For instance, opening a new branch will likely increase the nonvariable costs due to additional rent and staff salaries. Conversely, if a company is considering downsizing, it must assess how reducing output will impact its fixed costs. Additionally, during economic downturns, companies with high nonvariable costs may struggle more than those with lower fixed costs. This is because when sales drop, the burden of maintaining these costs remains unchanged. Businesses with lower nonvariable costs can adapt more easily by adjusting their variable costs, such as labor or raw materials, in response to decreased demand. In conclusion, grasping the concept of nonvariable costs (非变动成本) is vital for anyone involved in business management. It impacts budgeting, pricing, strategic planning, and overall financial health. By recognizing and managing these costs effectively, businesses can position themselves for success, ensuring they remain profitable regardless of market fluctuations. Therefore, entrepreneurs should prioritize learning about nonvariable costs and how they influence their operations to make informed decisions that drive growth and sustainability.

在商业世界中，理解成本对有效的财务管理至关重要。每位企业家都应该熟悉的一个重要概念是非变动成本的概念。非变动成本（nonvariable cost）指的是不随企业生产的商品或服务数量变化而变化的费用。这意味着无论一家公司生产一件产品还是一千件产品，这些成本在某一时期内保持不变。非变动成本的例子包括租金、固定员工的薪水和保险费。理解非变动成本至关重要，原因有几个。首先，它帮助企业进行预算和预测。通过了解固定成本，企业可以预测在销售中需要产生多少收入以覆盖这些费用，从而在开始盈利之前就能掌握自己的财务状况。例如，如果一家公司每月的租金为5000美元，员工薪水为10000美元，那么它知道必须至少赚取15000美元的收入才能达到收支平衡，无论其销售多少产品。其次，非变动成本在定价策略中起着重要作用。在为产品或服务定价时，企业必须考虑固定成本和变动成本。如果一家企业忽视了其非变动成本，就可能面临定价过低的风险，从而导致潜在的财务损失。例如，如果一家面包店以20美元的价格出售一个蛋糕，但未能在其定价模型中考虑到每月租金和员工薪水，那么它可能会发现自己在长期内无法维持运营。此外，理解非变动成本可以帮助企业在扩展或缩减运营时做出决策。如果一家企业希望增长，就需要评估其固定成本如何变化。例如，开设新分店将可能增加非变动成本，因为需要支付额外的租金和员工薪水。相反，如果一家公司考虑缩减规模，就必须评估减少产出将如何影响其固定成本。此外，在经济低迷期间，拥有高非变动成本的公司可能比那些固定成本较低的公司更难应对。这是因为当销售下降时，保持这些成本的负担仍然不变。拥有较低非变动成本的企业可以通过根据需求减少可变成本（如劳动力或原材料）来更容易地适应市场变化。总之，掌握非变动成本（nonvariable cost）的概念对任何参与业务管理的人来说都是至关重要的。它影响预算、定价、战略规划和整体财务健康。通过有效识别和管理这些成本，企业可以为成功奠定基础，确保在市场波动中保持盈利。因此，企业家应该优先学习非变动成本及其对运营的影响，以做出推动增长和可持续发展的明智决策。