variable operating cost

简明释义

可变动营运费用 ［运输］

英英释义

例句

1.The finance team reported that the variable operating cost 可变运营成本 accounted for a large portion of the total expenditures last quarter.

财务团队报告称，可变运营成本占上个季度总支出的很大一部分。

2.By optimizing supply chain logistics, we can lower our variable operating cost 可变运营成本 significantly.

通过优化供应链物流，我们可以显著降低我们的可变运营成本。

3.To manage expenses, we need to analyze our variable operating cost 可变运营成本 and find ways to reduce them.

为了管理开支，我们需要分析我们的可变运营成本并寻找减少它们的方法。

4.In manufacturing, labor and materials are often considered variable operating costs 可变运营成本 because they fluctuate with production levels.

在制造业中，劳动力和材料通常被视为可变运营成本，因为它们随生产水平波动。

5.The company's variable operating cost 可变运营成本 increased significantly during the holiday season due to higher demand for products.

由于假期产品需求增加，公司的可变运营成本在假季期间显著上升。

作文

In the world of business, understanding financial terms is crucial for making informed decisions. One such term that plays a significant role in budgeting and financial planning is variable operating cost. This term refers to the costs that fluctuate with the level of production or sales volume. Unlike fixed costs, which remain constant regardless of how much a company produces, variable operating cost changes as the output increases or decreases. For instance, if a manufacturing company increases its production, it will incur higher costs for materials, labor, and utilities, all of which are considered variable operating costs.

Managing variable operating costs effectively can make a substantial difference in a company’s profitability. Businesses must analyze these costs to determine how they can be minimized without compromising on quality. For example, a company might negotiate better rates with suppliers or invest in technology that enhances efficiency, thereby reducing the amount spent on materials and labor per unit produced.

Moreover, understanding variable operating costs is essential for pricing strategies. A company needs to know how much it costs to produce each unit of its product in order to set prices that cover these costs while still being competitive in the market. If a business underestimates its variable operating costs, it could lead to losses, as selling prices may not adequately cover production expenses.

Another important aspect of variable operating costs is their impact on cash flow. Since these costs can vary significantly from month to month, businesses must monitor them closely to ensure they have enough liquidity to cover expenses during lean periods. For example, a seasonal business may experience high variable operating costs during peak seasons due to increased production demands, which can strain cash flow if not properly managed.

Furthermore, companies often use forecasting methods to predict future variable operating costs. By analyzing historical data and market trends, businesses can estimate how these costs will change over time, allowing them to budget more accurately. This proactive approach can help companies prepare for fluctuations in demand and adjust their operations accordingly.

In conclusion, variable operating costs are a critical component of a company's financial landscape. They directly influence profitability, pricing strategies, and cash flow management. By gaining a thorough understanding of these costs, businesses can make strategic decisions that enhance their operational efficiency and overall success. As such, it is imperative for entrepreneurs and managers to prioritize the analysis and management of variable operating costs to ensure sustainable growth and profitability in an ever-changing market environment.

在商业世界中，理解财务术语对于做出明智的决策至关重要。其中一个在预算和财务规划中扮演重要角色的术语是可变运营成本。这个术语指的是随着生产或销售量的变化而波动的成本。与固定成本不同，固定成本在公司生产多少时保持不变，而可变运营成本则随着产量的增加或减少而变化。例如，如果一家制造公司增加其生产量，它将会在材料、劳动力和公用事业上产生更高的成本，这些都被视为可变运营成本。

有效管理可变运营成本可以显著影响公司的盈利能力。企业必须分析这些成本，以确定如何在不妥协质量的情况下将其最小化。例如，一家公司可能会与供应商谈判更好的价格，或者投资于提高效率的技术，从而减少每单位产品的材料和劳动力支出。

此外，理解可变运营成本对于定价策略至关重要。公司需要知道生产每个单位产品的成本，以便设定能覆盖这些成本的价格，同时仍在市场上具有竞争力。如果企业低估了其可变运营成本，可能会导致亏损，因为销售价格可能不足以覆盖生产费用。

另一个关于可变运营成本的重要方面是它们对现金流的影响。由于这些成本可能会在每个月显著变化，企业必须密切监控它们，以确保在淡季有足够的流动资金来支付费用。例如，季节性企业可能会在旺季由于生产需求增加而经历高可变运营成本，如果管理不当，会对现金流造成压力。

此外，公司通常使用预测方法来预测未来的可变运营成本。通过分析历史数据和市场趋势，企业可以估算这些成本将如何随时间变化，从而使其预算更加准确。这种主动的方法可以帮助公司为需求波动做好准备，并相应调整其运营。

总之，可变运营成本是公司财务格局中的关键组成部分。它们直接影响盈利能力、定价策略和现金流管理。通过深入了解这些成本，企业可以做出增强运营效率和整体成功的战略决策。因此，企业家和管理者必须优先分析和管理可变运营成本，以确保在不断变化的市场环境中实现可持续增长和盈利。