relevant range
简明释义
关联范围
英英释义
The relevant range refers to the range of activity within which a particular cost behavior pattern is valid, typically in relation to fixed and variable costs. | 相关范围是指在特定的成本行为模式有效的活动范围,通常与固定成本和变动成本有关。 |
例句
1.The company found that its production costs remained stable within the relevant range (相关范围) of 1,000 to 5,000 units.
公司发现其生产成本在1,000到5,000单位的relevant range(相关范围)内保持稳定。
2.The relevant range (相关范围) for this investment project is between $100,000 and $500,000.
这个投资项目的relevant range(相关范围)在$100,000到$500,000之间。
3.Understanding the relevant range (相关范围) helps managers make informed decisions about pricing strategies.
理解relevant range(相关范围)有助于管理者做出明智的定价策略决策。
4.Sales forecasts are only accurate when considering the relevant range (相关范围) of past sales data.
销售预测只有在考虑过去销售数据的relevant range(相关范围)时才准确。
5.When analyzing cost behavior, it is crucial to identify the relevant range (相关范围) of activity levels.
在分析成本行为时,识别活动水平的relevant range(相关范围)至关重要。
作文
In the field of economics and business management, understanding the concept of relevant range is crucial for effective decision-making. The relevant range refers to the level of activity within which certain cost behaviors remain consistent. This means that when a company operates within this range, its fixed and variable costs will behave predictably, allowing for more accurate budgeting and forecasting. However, once the company exceeds this range, the cost structure may change significantly, leading to unexpected financial consequences.For instance, consider a manufacturing company that produces widgets. The company incurs fixed costs such as rent, salaries, and equipment depreciation, which do not change with the level of production within the relevant range. If the company produces between 1,000 and 5,000 widgets per month, it can predict its costs accurately. However, if demand suddenly increases and the company needs to produce 6,000 widgets, it may have to invest in additional machinery or hire more employees, thus altering its cost structure. This shift would take the company outside the relevant range, making previous cost estimates unreliable.Understanding the relevant range is not only important for manufacturers but also for service-based businesses. For example, a consulting firm that typically serves up to 50 clients per month may have fixed overhead costs such as office space and staff salaries. As long as the firm operates within this relevant range, it can maintain a stable profit margin. However, if the number of clients rises to 60 or more, the firm might need to hire additional consultants or expand its office space, resulting in increased fixed costs. Thus, recognizing the relevant range helps businesses plan for growth while managing their budgets effectively.Moreover, the concept of relevant range is essential for pricing strategies. Companies often set prices based on their cost structures within the relevant range. If they fail to recognize the limits of this range, they may misprice their products or services. For example, if a software company has a subscription model that works well for up to 1,000 users, it may set its prices accordingly. However, if the user base expands beyond this relevant range, the company might face higher server costs and customer support expenses, which could necessitate a price adjustment.In conclusion, the relevant range is a fundamental concept in financial planning and analysis. It helps businesses understand how their costs behave at different levels of production or service delivery. By recognizing the relevant range, companies can make informed decisions about budgeting, pricing, and capacity planning. Ignoring this concept can lead to significant financial miscalculations and hinder a company's ability to adapt to changes in demand. Therefore, both managers and business owners must grasp the importance of the relevant range to ensure sustainable growth and profitability.
在经济学和商业管理领域,理解相关区间的概念对于有效决策至关重要。相关区间是指某些成本行为保持一致的活动水平。这意味着,当公司在此范围内运营时,其固定和变动成本将表现出可预测性,从而使预算和预测更加准确。然而,一旦公司超出此范围,成本结构可能会发生显著变化,导致意想不到的财务后果。例如,考虑一家生产小部件的制造公司。该公司产生的固定成本如租金、工资和设备折旧,在相关区间内不会因生产水平而改变。如果公司每月生产1,000到5,000个小部件,它可以准确预测其成本。然而,如果需求突然增加,公司需要生产6,000个小部件,它可能需要投资额外的机器或雇用更多员工,从而改变其成本结构。这种转变将使公司超出相关区间,使之前的成本估算不再可靠。理解相关区间不仅对制造商重要,对基于服务的企业同样如此。例如,一家咨询公司通常每月为多达50位客户提供服务,可能会有固定的间接费用,如办公空间和员工工资。只要该公司在此相关区间内运营,就可以维持稳定的利润率。然而,如果客户数量上升到60位或更多,该公司可能需要雇用额外的顾问或扩大办公空间,从而导致固定成本增加。因此,认识到相关区间帮助企业在有效管理预算的同时规划增长。此外,相关区间的概念对于定价策略也至关重要。公司通常根据其在相关区间内的成本结构设定价格。如果他们未能识别这一范围的限制,可能会错误定价其产品或服务。例如,如果一家软件公司有一个适合最多1,000名用户的订阅模型,它可能会相应地设定价格。然而,如果用户基础扩展超过此相关区间,公司可能会面临更高的服务器成本和客户支持费用,这可能需要调整价格。总之,相关区间是财务规划和分析中的一个基本概念。它帮助企业了解在不同生产或服务交付水平下其成本的行为。通过认识到相关区间,公司可以就预算、定价和能力规划做出明智的决策。忽视这一概念可能导致重大的财务误算,并阻碍公司适应需求变化的能力。因此,管理者和企业主必须掌握相关区间的重要性,以确保可持续增长和盈利能力。
相关单词