fixed costs when shut down

简明释义

关闭时的不变成本

英英释义

例句

1.During the economic downturn, many businesses struggled with their fixed costs when shut down.

在经济衰退期间，许多企业在停业时的固定成本方面苦苦挣扎。

2.The company must consider its fixed costs when shut down to avoid financial losses.

公司必须考虑其停业时的固定成本以避免财务损失。

3.Understanding the fixed costs when shut down can help businesses make informed decisions about layoffs.

了解停业时的固定成本可以帮助企业做出关于裁员的明智决定。

4.Investors often look at a company's fixed costs when shut down before making investment decisions.

投资者通常会在做出投资决策之前查看公司的停业时的固定成本。

5.The restaurant had to calculate its fixed costs when shut down to manage its budget effectively.

这家餐厅必须计算其停业时的固定成本以有效管理预算。

作文

In the world of business, understanding costs is crucial for making informed decisions. One term that often arises in financial discussions is fixed costs when shut down. This phrase refers to the expenses that a company continues to incur even when its operations are temporarily halted. To grasp this concept, it's essential to differentiate between fixed and variable costs. Fixed costs are those that do not change with the level of production or sales; they remain constant regardless of whether the business is active or inactive. Examples include rent, salaries of permanent staff, and insurance premiums. On the other hand, variable costs fluctuate with production levels, such as raw materials and hourly wages.When a business decides to shut down, perhaps due to economic downturns or seasonal fluctuations, it still faces certain unavoidable expenses. These are the fixed costs when shut down, which can significantly impact the company's financial health. For instance, if a manufacturing plant closes for maintenance or during off-peak seasons, it will still need to pay rent for the facility, maintain equipment, and cover salaries of essential personnel who are necessary to keep the business afloat during the downtime.Understanding fixed costs when shut down is vital for strategic planning. Companies must account for these costs in their budget to avoid potential cash flow problems. If the fixed costs are too high relative to the expected revenue once operations resume, the business may struggle to recover. Therefore, effective management of these costs is crucial for long-term sustainability.Moreover, businesses can take proactive measures to minimize their fixed costs when shut down. For example, negotiating lease agreements that allow flexibility during off-seasons can help reduce the burden of rent. Additionally, companies can explore options like temporary layoffs or reduced hours for non-essential staff to lower salary expenses during shutdown periods.Another important aspect to consider is the impact of fixed costs when shut down on decision-making. When evaluating whether to close a facility or halt production, management must weigh the ongoing fixed costs against the potential losses from continued operation. Sometimes, it may be more financially prudent to shut down temporarily and absorb the fixed costs rather than incur larger losses from low sales.In conclusion, the concept of fixed costs when shut down highlights the importance of understanding the financial obligations that persist even during periods of inactivity. By effectively managing these costs, businesses can better navigate challenges and position themselves for future success. Awareness of these fixed expenses allows for more strategic decision-making, ensuring that companies remain resilient in the face of economic uncertainties. As such, recognizing and planning for fixed costs when shut down is an integral part of sound business management.

在商业世界中，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术语是停业时的固定成本。这个短语指的是公司即使在运营暂时停止时仍然要承担的费用。要理解这一概念，首先需要区分固定成本和变动成本。固定成本是不随生产或销售水平变化而变化的费用；无论企业是否活跃，它们始终保持不变。例子包括租金、永久员工的工资和保险费。另一方面，变动成本随着生产水平的变化而波动，例如原材料和按小时支付的工资。当企业决定停业时，可能是由于经济衰退或季节性波动，它仍然面临某些不可避免的费用。这些就是停业时的固定成本，它们可能会显著影响公司的财务健康。例如，如果一家制造工厂因维护或淡季关闭，它仍需支付设施的租金，维护设备，并支付必要人员的工资，这些人员在停业期间对保持企业正常运转至关重要。理解停业时的固定成本对于战略规划至关重要。企业必须在预算中考虑这些成本，以避免潜在的现金流问题。如果固定成本相对于预期的营业收入过高，企业在恢复运营时可能会面临困难。因此，有效管理这些成本对于长期可持续发展至关重要。此外，企业可以采取积极措施来降低其停业时的固定成本。例如，谈判灵活的租赁协议以便在淡季期间减少租金负担。此外，企业还可以探索临时裁员或减少非必要员工的工作时间，以降低停业期间的工资支出。另一个重要方面是停业时的固定成本对决策的影响。在评估是否关闭设施或停止生产时，管理层必须权衡持续的固定成本与继续运营可能造成的损失。有时，暂时停业并承担固定成本可能比因销售低迷而造成更大损失的持续运营更具财务意义。总之，停业时的固定成本这一概念突显了理解在非活动期间仍然存在的财务义务的重要性。通过有效管理这些成本，企业可以更好地应对挑战，并为未来的成功做好准备。意识到这些固定费用有助于更具战略性的决策，确保企业在经济不确定性面前保持韧性。因此，认识和规划停业时的固定成本是健全商业管理的重要组成部分。