average variable cost

简明释义

平均变动成本

英英释义

例句

1.Understanding the average variable cost 平均变动成本 is crucial for pricing strategies in competitive markets.

理解平均变动成本 average variable cost 对于竞争市场中的定价策略至关重要。

2.Calculating the average variable cost 平均变动成本 helps businesses determine their break-even point.

计算平均变动成本 average variable cost 有助于企业确定盈亏平衡点。

3.To minimize the average variable cost 平均变动成本, companies often look for more efficient production methods.

为了最小化平均变动成本 average variable cost，公司通常寻找更高效的生产方法。

4.The company's average variable cost 平均变动成本 decreased as production increased, allowing for higher profit margins.

随着生产的增加，公司的平均变动成本 average variable cost 下降，从而提高了利润率。

5.A rise in raw material prices can lead to an increase in the average variable cost 平均变动成本 of production.

原材料价格的上涨可能导致生产的平均变动成本 average variable cost 增加。

作文

Understanding the concept of average variable cost is crucial for anyone involved in business management or economics. The term refers to the total variable costs divided by the number of units produced. Variable costs are expenses that change in direct proportion to the level of production, such as raw materials and labor. In contrast, fixed costs remain constant regardless of production levels, like rent and salaries. By calculating the average variable cost, businesses can make informed decisions about pricing, production levels, and overall profitability.To illustrate this concept, let’s consider a hypothetical factory that produces widgets. Suppose the factory incurs variable costs of $10,000 for producing 1,000 widgets in a month. To find the average variable cost, we would divide the total variable costs by the total number of widgets produced: $10,000 / 1,000 = $10 per widget. This means that for every widget produced, the factory spends $10 on variable costs.Understanding the average variable cost is essential for setting prices. If the factory wants to make a profit, it needs to sell each widget for more than $10. Additionally, if the factory increases production to 2,000 widgets, and the total variable costs rise to $18,000, the new average variable cost would be $18,000 / 2,000 = $9 per widget. This decrease in average variable cost with increased production is due to economies of scale, where the cost per unit decreases as production increases.Moreover, the average variable cost plays a significant role in determining the break-even point, which is the level of sales at which total revenues equal total costs. Knowing the average variable cost helps businesses understand how many units they need to sell to cover their costs. For instance, if the factory also has fixed costs of $5,000, the total cost for producing 1,000 widgets would be $10,000 (variable) + $5,000 (fixed) = $15,000. Therefore, the factory must sell at least 1,500 widgets at a price higher than $10 to break even.In summary, the average variable cost is an important metric that helps businesses analyze their cost structure and make strategic decisions. It allows managers to assess how changes in production levels affect overall costs and profitability. By keeping track of the average variable cost, companies can adjust their pricing strategies, optimize production processes, and ultimately enhance their competitiveness in the market. Understanding this concept not only aids in financial planning but also supports long-term strategic goals, ensuring that businesses can thrive in a dynamic economic environment.

理解平均可变成本的概念对于任何参与商业管理或经济学的人来说都是至关重要的。这个术语指的是总可变成本除以生产的单位数量。可变成本是随着生产水平直接变化的费用，例如原材料和劳动力。相反，固定成本在生产水平不变的情况下保持不变，如租金和工资。通过计算平均可变成本，企业可以就定价、生产水平和整体盈利能力做出明智的决策。为了说明这一概念，让我们考虑一个假设的工厂，该工厂生产小部件。假设该工厂在一个月内生产1000个小部件，产生的可变成本为10,000美元。要找出平均可变成本，我们需要将总可变成本除以生产的小部件总数：10,000美元 / 1,000 = 每个小部件10美元。这意味着每生产一个小部件，工厂在可变成本上花费10美元。理解平均可变成本对定价至关重要。如果工厂想要盈利，它需要以高于10美元的价格出售每个小部件。此外，如果工厂将生产增加到2000个小部件，总可变成本上升到18,000美元，那么新的平均可变成本将是18,000美元 / 2,000 = 每个小部件9美元。随着生产增加，平均可变成本的降低是由于规模经济，即随着生产增加，每单位的成本降低。此外，平均可变成本在确定盈亏平衡点方面也起着重要作用，盈亏平衡点是总收入等于总成本的销售水平。了解平均可变成本帮助企业理解他们需要销售多少单位才能覆盖成本。例如，如果工厂还有5,000美元的固定成本，那么生产1000个小部件的总成本将是10,000美元（可变）+ 5,000美元（固定）= 15,000美元。因此，工厂必须以高于10美元的价格至少销售1500个小部件才能达到盈亏平衡。总之，平均可变成本是一个重要的指标，帮助企业分析其成本结构并做出战略决策。它使管理者能够评估生产水平的变化如何影响整体成本和盈利能力。通过跟踪平均可变成本，公司可以调整定价策略，优化生产流程，并最终增强其在市场上的竞争力。理解这一概念不仅有助于财务规划，还支持长期战略目标，确保企业能够在动态的经济环境中蓬勃发展。