average variable cost

简明释义

平均可变成本

英英释义

例句

1.Understanding the average variable cost helps businesses make informed decisions about scaling production.

了解平均变动成本有助于企业在扩大生产时做出明智的决策。

2.The manager presented a report on the average variable cost associated with seasonal labor.

经理提交了一份关于季节性劳动力相关的平均变动成本的报告。

3.By reducing the average variable cost, the firm was able to increase its profit margins significantly.

通过降低平均变动成本，公司能够显著提高其利润率。

4.The company calculated its average variable cost for each product line to determine pricing strategies.

公司计算了每条产品线的平均变动成本以确定定价策略。

5.To optimize operations, the team focused on minimizing the average variable cost of raw materials.

为了优化运营，团队专注于最小化原材料的平均变动成本。

作文

Understanding the concept of average variable cost is crucial for anyone studying economics or managing a business. The term refers to the total variable costs divided by the number of units produced. To fully grasp this concept, it is important to first define what variable costs are. Variable costs are expenses that change in proportion to the production output. For example, if a company manufactures shoes, the costs of materials, labor, and shipping will vary depending on how many pairs of shoes are produced. These costs are considered 'variable' because they fluctuate with production levels.The average variable cost is calculated by taking the total variable costs incurred during a specific period and dividing that figure by the number of units produced in the same period. For instance, if a factory incurs $10,000 in variable costs while producing 1,000 units of product, the average variable cost would be $10 per unit. This metric is vital for businesses as it helps them assess their operational efficiency and pricing strategies.In practice, understanding average variable cost can help businesses determine the minimum price at which they can sell their products without incurring losses. If the selling price is below the average variable cost, the company would lose money on each unit sold. Therefore, keeping track of this cost allows businesses to make informed decisions about pricing, production levels, and overall profitability.Furthermore, the average variable cost plays a significant role in determining the break-even point for a business. The break-even point is the level of sales at which total revenues equal total costs, resulting in no profit or loss. By analyzing the average variable cost, businesses can identify how many units they need to sell to cover their variable costs and contribute to fixed costs, thereby achieving profitability.In addition to its practical applications, the average variable cost also has theoretical implications within economic models. In microeconomics, it is often depicted in cost curves, which illustrate how costs behave at different levels of production. Typically, the average variable cost curve initially decreases as production increases due to economies of scale, but may eventually rise when the production reaches a certain threshold, leading to diseconomies of scale. This behavior is essential for understanding how firms operate in competitive markets.Overall, the average variable cost is not just a simple calculation; it is a fundamental aspect of business operations and economic theory. By mastering this concept, entrepreneurs and managers can make better strategic decisions that enhance their company's performance and sustainability. As markets evolve and competition intensifies, a firm’s ability to control its average variable cost can be a decisive factor in its long-term success. Thus, it is imperative for anyone involved in business management or economics to understand and apply the principles surrounding average variable cost effectively.

理解平均变动成本的概念对于任何学习经济学或管理企业的人来说都是至关重要的。这个术语指的是总变动成本除以生产的单位数量。要充分掌握这一概念，首先需要定义什么是变动成本。变动成本是与生产输出成比例变化的费用。例如，如果一家公司生产鞋子，材料、劳动力和运输的成本将根据生产的鞋子数量而变化。这些成本被视为“变动的”，因为它们随着生产水平的波动而波动。平均变动成本的计算方法是将特定时期内发生的总变动成本除以同一时期内生产的单位数量。例如，如果一家工厂在生产1000个产品时发生了10,000美元的变动成本，那么平均变动成本将是每单位10美元。这个指标对企业至关重要，因为它帮助他们评估运营效率和定价策略。在实践中，理解平均变动成本可以帮助企业确定销售产品的最低价格，以免出现亏损。如果销售价格低于平均变动成本，公司在每个单位上都会亏损。因此，跟踪这一成本使企业能够就定价、生产水平和整体盈利能力做出明智的决策。此外，平均变动成本在确定企业的盈亏平衡点方面也发挥着重要作用。盈亏平衡点是总收入等于总成本的销售水平，从而没有利润或损失。通过分析平均变动成本，企业可以识别出他们需要销售多少单位才能覆盖其变动成本并为固定成本做出贡献，从而实现盈利。除了其实际应用外，平均变动成本在经济模型中也具有理论意义。在微观经济学中，它通常在成本曲线中表示，这些曲线展示了在不同生产水平下成本的行为。通常情况下，平均变动成本曲线在生产增加时最初会下降，这是由于规模经济的影响，但当生产达到某个阈值时可能会开始上升，导致规模不经济。这种行为对于理解企业在竞争市场中的运作至关重要。总的来说，平均变动成本不仅仅是一个简单的计算；它是商业运营和经济理论的基本方面。通过掌握这一概念，企业家和管理者可以做出更好的战略决策，从而提升公司的业绩和可持续性。随着市场的发展和竞争的加剧，企业控制其平均变动成本的能力可能成为其长期成功的决定性因素。因此，对于任何参与商业管理或经济学的人来说，理解和有效应用围绕平均变动成本的原则是至关重要的。