mixed cost

简明释义

混合成本

英英释义

例句

1.When preparing the budget, we need to account for mixed costs 混合成本 such as salaries and commissions.

在准备预算时，我们需要考虑像薪水和佣金这样的混合成本 混合成本。

2.Understanding mixed costs 混合成本 helps managers make better pricing decisions.

理解混合成本 混合成本可以帮助管理者做出更好的定价决策。

3.The company's utility expenses are a type of mixed cost 混合成本 because they have both fixed and variable components.

公司的公用事业费用是一种混合成本 混合成本，因为它们具有固定和变动成分。

4.The delivery expenses incurred by the business are considered mixed costs 混合成本 since they vary with the number of shipments.

企业产生的运输费用被视为混合成本 混合成本，因为它们会随发货数量而变化。

5.In our financial analysis, we identified several mixed costs 混合成本 that could be reduced.

在我们的财务分析中，我们识别出几个可以减少的混合成本 混合成本。

作文

In the world of business and finance, understanding various types of costs is crucial for effective budgeting and financial planning. One important concept that often arises in this context is mixed cost. A mixed cost refers to a cost that has both fixed and variable components. This means that part of the cost remains constant regardless of the level of production or service delivery, while another part varies with the level of activity. For example, consider a company that rents a facility for $1,000 per month (the fixed component) and incurs an additional $5 for each unit produced (the variable component). In this case, the total cost would increase as more units are produced, but there is still a base cost that must be paid regardless of production levels.Understanding mixed cost is vital for managers as it allows them to make informed decisions about pricing, budgeting, and forecasting. By analyzing the fixed and variable components separately, businesses can better predict how changes in production levels will affect overall costs. This is particularly useful when considering scaling operations up or down, as it provides clarity on how much of the cost structure is flexible versus rigid.For instance, during periods of high demand, a company may need to increase production significantly. Knowing the mixed cost structure helps the management anticipate how much additional cost will be incurred and whether the revenue generated from increased sales will cover these costs. If the variable component is high, it may be necessary to assess whether the increased revenue justifies the additional expenses.On the flip side, during times of low demand, understanding the mixed cost can help a company identify areas where they can cut back. Since the fixed costs remain constant, businesses might explore ways to reduce the variable component, such as optimizing resource use or negotiating better rates with suppliers. This strategic approach can help maintain profitability even when sales are down.Moreover, accurate categorization of costs as fixed, variable, or mixed cost is essential for financial reporting and analysis. It helps in preparing accurate financial statements and can influence investment decisions. Investors often look at how well a company manages its costs, and understanding the nature of these costs can provide insights into operational efficiency.In conclusion, a mixed cost is a fundamental concept in cost accounting that combines fixed and variable elements. Recognizing and analyzing mixed cost enables businesses to make better financial decisions, optimize their operations, and ultimately improve their bottom line. As companies navigate the complexities of the market, having a firm grasp of their cost structures, including mixed cost, is indispensable for long-term success.

在商业和金融的世界中，理解各种成本类型对于有效的预算和财务规划至关重要。一个经常出现的重要概念是混合成本。混合成本指的是同时具有固定和可变组成部分的成本。这意味着部分成本无论生产或服务交付的水平如何都保持不变，而另一部分则随着活动水平的变化而变化。例如，考虑一家每月租用设施的公司，租金为1000美元（固定部分），并且每生产一个单位还需额外支付5美元（可变部分）。在这种情况下，随着生产单位的增加，总成本将增加，但无论生产水平如何，仍然需要支付基础成本。理解混合成本对管理者至关重要，因为它使他们能够就定价、预算和预测做出明智的决策。通过分别分析固定和可变组成部分，企业可以更好地预测生产水平变化将如何影响整体成本。这在考虑扩大或缩减运营时尤其有用，因为它清晰地提供了成本结构中灵活与刚性部分的界限。例如，在需求高峰期，公司可能需要显著增加生产。了解混合成本结构帮助管理层预见将产生多少额外成本，以及增加的销售收入是否能覆盖这些成本。如果可变部分较高，可能需要评估增加的收入是否值得承担额外费用。反之，在需求低迷时期，理解混合成本可以帮助公司识别可以削减的领域。由于固定成本保持不变，企业可能会探索减少可变组成部分的方法，例如优化资源使用或与供应商谈判更好的价格。这种战略方法可以帮助公司在销售下降时维持盈利能力。此外，准确将成本分类为固定、可变或混合成本对于财务报告和分析至关重要。它有助于准备准确的财务报表，并可能影响投资决策。投资者通常会关注公司如何管理其成本，而理解这些成本的性质可以提供有关运营效率的洞察。总之，混合成本是成本会计中的一个基本概念，结合了固定和可变元素。识别和分析混合成本使企业能够做出更好的财务决策，优化其运营，并最终改善其利润。在公司应对市场复杂性时，牢牢掌握其成本结构，包括混合成本，对于长期成功是不可或缺的。