stair-step cost; step cost

简明释义

梯级成本

英英释义

例句

1.The stair-step cost 阶梯成本 model allows for predictable budgeting as expenses increase at defined intervals.

这种阶梯成本 stair-step cost 模型允许在费用在特定区间内增加时进行可预测的预算。

2.The pricing strategy included stair-step costs 阶梯成本 that encouraged bulk purchases.

定价策略包括阶梯成本 stair-step costs，以鼓励批量购买。

3.Investors are often wary of step costs 分步成本 because they can lead to unexpected financial burdens.

投资者通常对分步成本 step costs 感到谨慎，因为它们可能导致意外的财务负担。

4.Under the new plan, employees will receive bonuses in step cost 分步成本 increments based on performance.

根据新计划，员工将根据表现获得以分步成本 step cost 增量的奖金。

5.The company implemented a stair-step cost 阶梯成本 structure to better manage its pricing strategy.

公司实施了一个阶梯成本 stair-step cost 结构，以更好地管理其定价策略。

作文

In the world of finance and economics, understanding various cost structures is crucial for making informed decisions. One such concept that has gained attention is the stair-step cost; step cost. This term refers to a pricing model where costs increase in increments or steps as production or consumption levels rise. It is essential to grasp how this model operates, as it can significantly impact budgeting, pricing strategies, and overall financial planning.To illustrate the concept of stair-step cost; step cost, consider a manufacturing company that produces widgets. The company may have a fixed cost for producing up to 100 widgets, say $1,000. However, once production exceeds this threshold, the company incurs additional costs due to the need for extra labor, materials, or equipment. For instance, if the company decides to produce between 101 and 200 widgets, the total cost might jump to $1,500. This represents a step increase in cost, hence the term stair-step cost; step cost.This pricing model can be advantageous for businesses as it allows them to plan their budgets more effectively. By understanding the specific thresholds at which costs increase, companies can make strategic decisions about production levels. For example, if a business knows that producing 150 widgets will result in a significant cost increase, it might choose to optimize its production process to stay below that threshold or find ways to offset those costs.Moreover, the stair-step cost; step cost model has implications for pricing strategies. Businesses can use this information to set prices that reflect the cost structure. If a company understands that its costs will increase sharply after a certain production level, it can adjust its pricing accordingly to maintain profitability. This insight can also help in competitive pricing, as companies can better position themselves in the market by being aware of their cost structure.However, the stair-step cost; step cost model is not without its challenges. One potential downside is the unpredictability it introduces into financial planning. If demand for a product suddenly spikes, a company may find itself facing unexpected cost increases that could erode profit margins. Therefore, it is crucial for businesses to remain agile and adaptable, ready to respond to changes in demand while keeping an eye on their cost structure.In conclusion, the concept of stair-step cost; step cost is an important consideration for businesses in various industries. By understanding how costs increase in steps based on production levels, companies can make more informed decisions regarding budgeting, pricing, and production strategies. While there are challenges associated with this model, the benefits of having a clear understanding of cost structures can lead to more effective financial management and ultimately, greater success in the marketplace. As businesses continue to navigate an ever-changing economic landscape, the ability to comprehend and apply the principles of stair-step cost; step cost will be invaluable in achieving sustainable growth and profitability.

在金融和经济的世界中，理解各种成本结构对于做出明智的决策至关重要。一个引起关注的概念是阶梯成本；步进成本。这个术语指的是一种定价模型，当生产或消费水平上升时，成本以增量或步骤的形式增加。掌握这种模型的运作方式是至关重要的，因为它会显著影响预算、定价策略和整体财务规划。为了说明阶梯成本；步进成本的概念，考虑一家生产小部件的制造公司。该公司可能在生产最多100个小部件时有固定成本，例如1000美元。然而，一旦生产超过这个阈值，公司就会因需要额外的劳动力、材料或设备而产生额外的成本。例如，如果公司决定生产101到200个小部件，总成本可能会跃升至1500美元。这代表了成本的阶梯式增加，因此称为阶梯成本；步进成本。这种定价模型对企业是有利的，因为它使企业能够更有效地规划预算。通过了解成本增加的特定阈值，公司可以就生产水平做出战略决策。例如，如果一家公司知道生产150个小部件将导致显著的成本增加，它可能会选择优化其生产过程，以保持在该阈值以下，或寻找抵消这些成本的方法。此外，阶梯成本；步进成本模型对定价策略也有影响。企业可以利用这些信息设定反映成本结构的价格。如果一家公司了解其成本将在某一生产水平后急剧增加，它可以相应调整定价，以维持盈利能力。这种洞察力也可以帮助在竞争定价中，因为公司可以更好地在市场中定位自己，了解自己的成本结构。然而，阶梯成本；步进成本模型并非没有挑战。一个潜在的缺点是它给财务规划带来的不可预测性。如果某个产品的需求突然激增，公司可能会面临意想不到的成本增加，这可能侵蚀利润率。因此，企业必须保持灵活和适应性，随时准备应对需求变化，同时关注其成本结构。总之，阶梯成本；步进成本的概念是各行业企业需要考虑的重要因素。通过理解成本如何根据生产水平以步骤增加，公司可以在预算、定价和生产策略方面做出更明智的决策。虽然与这种模型相关的挑战存在，但清晰理解成本结构的好处可以导致更有效的财务管理，并最终在市场上获得更大的成功。随着企业继续在不断变化的经济环境中航行，理解和应用阶梯成本；步进成本原则的能力在实现可持续增长和盈利能力方面将是无价的。