indirect variable cost

简明释义

间接变动成本

英英释义

例句

1.During budgeting, we must include indirect variable costs 间接变动成本 such as shipping fees and packaging materials.

在预算过程中，我们必须包括如运输费用和包装材料等间接变动成本。

2.Understanding indirect variable costs 间接变动成本 helps businesses make informed pricing decisions.

理解间接变动成本有助于企业做出明智的定价决策。

3.Management decided to reduce indirect variable costs 间接变动成本 by sourcing cheaper materials for packaging.

管理层决定通过采购更便宜的包装材料来减少间接变动成本。

4.When analyzing profit margins, it’s crucial to factor in indirect variable costs 间接变动成本 that fluctuate with production levels.

在分析利润率时，考虑与生产水平波动相关的间接变动成本是至关重要的。

5.The company needs to account for the indirect variable cost 间接变动成本 of utilities when calculating the total production expenses.

公司在计算总生产费用时需要考虑公用事业的间接变动成本。

作文

In the world of business and finance, understanding the various types of costs associated with running a company is crucial for effective management and decision-making. Among these costs, the concept of indirect variable cost plays a significant role. To grasp this term, we first need to break it down into its components: 'indirect' and 'variable'.Indirect costs are expenses that cannot be directly traced to a specific product or service. Instead, they are incurred in the general operation of the business. For instance, utilities, rent, and administrative salaries are considered indirect costs because they support the overall functioning of the company rather than being tied to a single output.On the other hand, variable costs are those that fluctuate with the level of production or sales. This means that as a company produces more goods or services, variable costs will increase, and conversely, they will decrease if production slows down. Common examples of variable costs include raw materials, direct labor, and shipping expenses.When we combine these two definitions, we arrive at indirect variable cost. This type of cost refers to expenses that vary with production levels but cannot be directly attributed to a specific product. For example, consider a factory that produces multiple products. The electricity used to power the machinery can be classified as an indirect variable cost because it increases as production ramps up, yet it is not directly linked to any one product. Understanding indirect variable costs is essential for businesses as it helps them in pricing strategies and budgeting. By accurately identifying these costs, companies can set prices that not only cover direct costs but also contribute to covering indirect costs. If a business fails to account for indirect variable costs, it may underprice its products, leading to financial losses over time.Moreover, tracking indirect variable costs allows businesses to identify areas for efficiency improvements. For instance, if a company notices that its energy costs are rising disproportionately with production, it may explore ways to enhance energy efficiency or invest in renewable energy solutions. This not only reduces costs but also aligns with sustainable business practices, which are increasingly important in today's market.In conclusion, the concept of indirect variable cost is vital for any business manager or entrepreneur. It encompasses the costs that vary with production levels but are not directly tied to specific products. A clear understanding of these costs enables better financial planning, pricing strategies, and operational efficiencies. As businesses continue to navigate complex economic landscapes, recognizing and managing indirect variable costs will be key to sustaining profitability and achieving long-term success.

在商业和金融的世界中，理解与经营公司相关的各种成本对于有效管理和决策至关重要。在这些成本中，间接可变成本的概念起着重要作用。要理解这个术语，我们首先需要将其分解为两个组成部分：“间接”和“可变”。间接成本是无法直接追溯到特定产品或服务的费用。相反，它们是在企业一般运营中产生的。例如，公用事业、租金和行政薪资被视为间接成本，因为它们支持公司的整体运作，而不是与单一产出相关联。另一方面，可变成本是随着生产或销售水平波动的费用。这意味着，当公司生产更多商品或服务时，可变成本会增加；反之，如果生产放缓，则会减少。可变成本的常见例子包括原材料、直接人工和运输费用。当我们将这两个定义结合起来时，就得出了间接可变成本。这种成本类型指的是随生产水平变化而变化的费用，但不能直接归因于特定产品。例如，考虑一家生产多种产品的工厂。用于驱动机器的电力可以被归类为间接可变成本，因为它随着生产的增加而增加，但并不直接与任何一种产品相关联。理解间接可变成本对企业至关重要，因为这有助于他们制定定价策略和预算。通过准确识别这些成本，公司可以设定不仅覆盖直接成本的价格，还能帮助覆盖间接成本。如果企业未能考虑间接可变成本，可能会低估其产品价格，导致长期的财务损失。此外，跟踪间接可变成本使企业能够识别提高效率的领域。例如，如果一家公司注意到其能源成本随着生产比例上升而上升，它可能会探索提高能源效率的方法或投资可再生能源解决方案。这不仅降低了成本，还符合当今市场日益重要的可持续商业实践。总之，间接可变成本的概念对于任何商业经理或企业家来说都至关重要。它涵盖了随着生产水平变化但不直接与特定产品相关的成本。清楚理解这些成本使得更好的财务规划、定价策略和运营效率成为可能。随着企业继续应对复杂的经济环境，识别和管理间接可变成本将是维持盈利能力和实现长期成功的关键。