variable cost

简明释义

可变成本

英英释义

例句

1.When calculating profitability, it's essential to separate variable costs 变动成本 from fixed costs.

在计算盈利能力时，必须将变动成本 variable costs与固定成本分开。

2.In manufacturing, the materials used to produce goods are often considered a variable cost 变动成本 because they change with the level of production.

在制造业中，用于生产商品的材料通常被视为变动成本 variable cost，因为它们随着生产水平的变化而变化。

3.As production increases, the variable costs 变动成本 associated with labor can also rise significantly.

随着生产的增加，与劳动相关的变动成本 variable costs也可能显著上升。

4.In retail, shipping fees can be classified as a variable cost 变动成本 since they depend on the volume of sales.

在零售中，运输费用可以被归类为变动成本 variable cost，因为它们依赖于销售量。

5.A restaurant's food expenses are a significant variable cost 变动成本 that can fluctuate based on the number of customers served.

餐厅的食品开支是一个重要的变动成本 variable cost，会根据顾客数量的变化而波动。

作文

Understanding the concept of variable cost is essential for anyone involved in business or economics. A variable cost refers to expenses that change in proportion to the activity level of a business. Unlike fixed costs, which remain constant regardless of production output, variable costs fluctuate as the volume of goods or services produced increases or decreases. This characteristic makes variable costs a crucial factor in pricing strategies, budgeting, and financial forecasting.For instance, in a manufacturing company, the costs of raw materials, labor, and utilities can be classified as variable costs. If the company decides to increase production, it will need more raw materials, which directly raises the variable costs. Conversely, if production decreases, the variable costs will also decline. Understanding these dynamics helps businesses make informed decisions about scaling operations.The relationship between variable costs and production levels also plays a significant role in determining the break-even point of a business. The break-even point is the level of sales at which total revenues equal total costs, meaning there is no profit or loss. By analyzing variable costs, companies can better understand how many units they need to sell to cover their expenses. This analysis is vital for startups and established businesses alike, as it directly influences pricing and profitability.Moreover, managing variable costs effectively can lead to improved operational efficiency. Companies that monitor and control their variable costs can identify areas where they can reduce expenses without sacrificing quality. For example, negotiating better rates with suppliers or optimizing labor schedules can help lower variable costs. In turn, this can enhance a company's competitive edge in the market.In addition to influencing pricing and operational efficiency, variable costs also impact cash flow. Businesses must maintain a healthy cash flow to ensure they can cover their variable costs as they arise, especially during periods of fluctuating sales. Effective cash flow management involves anticipating changes in variable costs and preparing accordingly. This may include setting aside reserves to cover potential spikes in costs or adjusting inventory levels based on sales forecasts.Furthermore, understanding variable costs is critical for making strategic decisions regarding product lines. When launching a new product, businesses must analyze the expected variable costs associated with its production and how they will affect overall profitability. If the variable costs are too high relative to the expected sales price, the product may not be viable in the market.In conclusion, the concept of variable cost is fundamental to business operations and financial planning. By recognizing how variable costs fluctuate with production levels, businesses can make better decisions regarding pricing, budgeting, and resource allocation. Effective management of variable costs not only contributes to a company's profitability but also enhances its ability to adapt to changing market conditions. Therefore, a thorough understanding of variable costs is indispensable for anyone looking to succeed in the competitive world of business.

理解变动成本的概念对于任何参与商业或经济活动的人来说都是至关重要的。变动成本是指与企业的活动水平成比例变化的费用。与固定成本不同，固定成本在生产产出不变的情况下保持不变，而变动成本随着生产的商品或服务数量的增加或减少而波动。这种特性使得变动成本成为定价策略、预算和财务预测中的关键因素。例如，在一家制造公司中，原材料、劳动力和公用事业的成本可以归类为变动成本。如果公司决定增加生产，它将需要更多的原材料，这直接提高了变动成本。相反，如果生产减少，变动成本也会下降。理解这些动态有助于企业做出有关扩展运营的明智决策。变动成本与生产水平之间的关系在确定企业的盈亏平衡点方面也起着重要作用。盈亏平衡点是指总收入等于总成本的销售水平，这意味着没有利润或损失。通过分析变动成本，公司可以更好地了解它们需要销售多少单位才能覆盖其费用。这种分析对初创企业和成熟企业都至关重要，因为它直接影响定价和盈利能力。此外，有效管理变动成本可以提高运营效率。监控和控制变动成本的公司可以识别出可以在不牺牲质量的情况下降低费用的领域。例如，与供应商谈判更好的价格或优化劳动时间表可以帮助降低变动成本。反过来，这可以增强公司在市场上的竞争优势。除了影响定价和运营效率外，变动成本还会影响现金流。企业必须保持健康的现金流，以确保它们能够在销售波动期间支付出现的变动成本。有效的现金流管理涉及预测变动成本的变化并做好相应准备。这可能包括预留资金以覆盖潜在的成本激增，或根据销售预测调整库存水平。此外，理解变动成本对于就产品线做出战略决策至关重要。在推出新产品时，企业必须分析与其生产相关的预期变动成本以及它们将如何影响整体盈利能力。如果变动成本相对于预期销售价格过高，则该产品在市场上可能不可行。总之，变动成本的概念是商业运营和财务规划的基础。通过认识到变动成本如何随生产水平波动，企业可以在定价、预算和资源分配方面做出更好的决策。有效管理变动成本不仅有助于公司的盈利能力，还增强了其适应市场变化的能力。因此，彻底理解变动成本对任何希望在竞争激烈的商业世界中取得成功的人来说都是不可或缺的。