variable cost with a fixed cost component

简明释义

固定成分变动成本

英英释义

例句

1.Our shipping expenses include a variable cost with a fixed cost component, where we pay a standard rate for logistics but also incur additional charges based on the weight of the packages.

我们的运输费用包括带有固定成本成分的变动成本，我们为物流支付标准费用，但还要根据包裹的重量产生额外费用。

2.The production of our new product incurs a variable cost with a fixed cost component, which means that while some costs vary with production levels, there are also costs that remain constant regardless of output.

我们新产品的生产产生了带有固定成本成分的变动成本，这意味着虽然一些成本会随着生产水平的变化而变化，但也有一些成本在产量不变时保持不变。

3.When calculating our budget, we need to consider the variable cost with a fixed cost component associated with our marketing efforts, as some campaigns have a set fee while others depend on performance.

在计算预算时，我们需要考虑与营销工作相关的带有固定成本成分的变动成本，因为某些活动有固定费用，而其他活动则取决于表现。

4.In our restaurant, food supplies represent a variable cost with a fixed cost component because while the price of ingredients can change, we also have a consistent monthly delivery charge.

在我们的餐厅，食品供应代表了带有固定成本成分的变动成本，因为虽然原材料的价格可能会变化，但我们每月的配送费用是固定的。

5.The utility bills for our office are a variable cost with a fixed cost component since there is a base charge plus additional fees based on usage.

我们办公室的水电费是带有固定成本成分的变动成本，因为有一个基本费用，加上根据使用量计算的额外费用。

作文

In the world of business and economics, understanding costs is crucial for effective decision-making. One important concept that often arises is the idea of a variable cost with a fixed cost component. This term refers to expenses that can change based on production levels but also contain elements that remain constant regardless of output. To comprehend this concept better, let's delve into its components and implications for businesses.Firstly, let’s define what variable costs are. Variable costs are expenses that vary directly with the level of production or sales. For example, if a company manufactures toys, the cost of materials like plastic and paint would be considered variable costs. As the company produces more toys, the costs for these materials increase. Conversely, when production decreases, so do these costs. This variability can make it challenging for businesses to predict expenses accurately, especially in fluctuating markets.However, the concept of a variable cost with a fixed cost component adds another layer of complexity. While variable costs are typically associated with direct production activities, some of these costs may also include fixed elements. For instance, consider a factory that requires a certain amount of machinery maintenance. The maintenance costs might fluctuate based on usage (making it a variable cost), but there could also be a baseline fee that must be paid regardless of production levels (the fixed cost component).Understanding this dual nature of costs is essential for budgeting and financial forecasting. Businesses need to recognize that even though they may have variable costs, these costs can be influenced by fixed obligations. This understanding can help managers make more informed decisions regarding pricing, production schedules, and resource allocation.Moreover, recognizing variable costs with a fixed cost component can aid in determining break-even points. A break-even analysis helps businesses understand how much they need to sell to cover all their costs. By factoring in both variable and fixed components, companies can set more accurate sales targets. For example, if a business knows that its variable costs increase with production but also has a fixed cost component that must be covered, it can adjust its pricing strategy accordingly to ensure profitability.Additionally, this concept plays a vital role in operational efficiency. Companies can analyze their cost structures to identify areas where they can reduce expenses. If a business realizes that certain variable costs are tied to fixed components, it might explore ways to optimize those fixed costs, such as renegotiating contracts or investing in more efficient technology.In conclusion, the phrase variable cost with a fixed cost component encapsulates a significant aspect of cost management in business. Understanding this concept allows companies to navigate the complexities of their financial landscape more effectively. By recognizing the interplay between variable and fixed costs, businesses can make strategic decisions that enhance profitability and sustainability. Ultimately, mastering this concept is not just about accounting; it's about empowering organizations to thrive in competitive environments.

在商业和经济的世界中，理解成本对于有效的决策至关重要。一个常常出现的重要概念是“可变成本与固定成本成分”。这个术语指的是那些可以根据生产水平变化的费用，但也包含一些无论产出多少都保持不变的元素。为了更好地理解这一概念，让我们深入探讨其组成部分及对企业的影响。首先，让我们定义什么是可变成本。可变成本是指与生产或销售水平直接相关的费用。例如，如果一家公司制造玩具，塑料和油漆等材料的成本将被视为可变成本。随着公司生产更多玩具，这些材料的成本也会增加。相反，当生产减少时，这些成本也会下降。这种可变性可能使企业在波动市场中准确预测费用变得具有挑战性。然而，“可变成本与固定成本成分”的概念增加了复杂性。虽然可变成本通常与直接生产活动相关，但这些成本中也可能包含固定元素。例如，考虑一家工厂需要一定量的机械维护。维护成本可能会根据使用情况波动（使其成为可变成本），但也可能有一个基线费用，无论生产水平如何，都必须支付（即固定成本成分）。理解这种双重成本性质对于预算和财务预测至关重要。企业需要认识到，即使它们可能有可变成本，这些成本也可能受到固定义务的影响。这种理解可以帮助管理者做出更明智的决策，涉及定价、生产计划和资源分配。此外，识别可变成本与固定成本成分有助于确定盈亏平衡点。盈亏平衡分析帮助企业了解它们需要销售多少才能覆盖所有成本。通过将可变和固定成分纳入考虑，公司可以设定更准确的销售目标。例如，如果企业知道其可变成本随着生产增加而增加，但也有一个必须覆盖的固定成本成分，它可以相应调整定价策略以确保盈利。此外，这一概念在运营效率中也发挥着重要作用。公司可以分析其成本结构，以识别可以减少开支的领域。如果企业意识到某些可变成本与固定成分相关，它可能会探索优化这些固定成本的方法，例如重新谈判合同或投资更高效的技术。总之，短语可变成本与固定成本成分概括了商业成本管理的一个重要方面。理解这一概念使公司能够更有效地驾驭其财务环境的复杂性。通过认识到可变成本和固定成本之间的相互作用，企业可以做出增强盈利能力和可持续性的战略决策。最终，掌握这一概念不仅仅是关于会计；而是关于赋予组织在竞争环境中蓬勃发展的能力。