step-variable cost

简明释义

梯式变动成本

英英释义

例句

1.The management team analyzed how step-variable cost 阶梯可变成本 would impact their profit margins.

管理团队分析了step-variable cost 阶梯可变成本将如何影响他们的利润率。

2.Each time production reaches a certain threshold, the step-variable cost 阶梯可变成本 increases significantly.

每当生产达到某个阈值时，step-variable cost 阶梯可变成本就会显著增加。

3.When production increases, the company faces higher step-variable cost 阶梯可变成本 due to the need for additional labor.

当生产增加时，公司面临更高的step-variable cost 阶梯可变成本，因为需要额外的劳动力。

4.The factory's step-variable cost 阶梯可变成本 rose sharply after hiring new employees to meet demand.

为了满足需求，工厂的step-variable cost 阶梯可变成本在雇佣新员工后急剧上升。

5.Understanding step-variable cost 阶梯可变成本 is crucial for budgeting in manufacturing.

理解step-variable cost 阶梯可变成本对制造业的预算至关重要。

作文

Understanding costs is a fundamental aspect of managing a business effectively. One crucial type of cost that managers must comprehend is the step-variable cost. This term refers to costs that remain fixed over a specific range of production or activity but increase in steps once that range is exceeded. For example, consider a manufacturing company that produces widgets. The company might have a fixed number of machines that can produce up to 1,000 widgets per month. The costs associated with operating these machines, such as electricity and maintenance, would be considered fixed within this production range. However, if the company wants to produce more than 1,000 widgets, it may need to purchase an additional machine, which would lead to a sudden increase in costs. This increase in cost is what defines a step-variable cost. In this case, the cost of operating the new machine adds a new step to the overall cost structure.The concept of step-variable cost is essential for budgeting and forecasting. When businesses plan their budgets, they need to account for these costs accurately to avoid unexpected financial strain. If a company miscalculates its expected production levels and does not factor in the possibility of needing additional resources, it could find itself in a precarious situation. Therefore, understanding where these step changes occur in the cost structure allows managers to make informed decisions about scaling operations.Moreover, analyzing step-variable costs can provide insights into pricing strategies. Companies often set prices based on their cost structures, and knowing when costs will increase can help businesses determine the right price points. For instance, if a company anticipates that producing beyond a certain threshold will trigger higher costs, it might decide to raise prices as it approaches that production level to maintain profit margins.In addition to financial planning, the concept of step-variable costs plays a significant role in operational efficiency. Businesses strive to optimize their processes to minimize unnecessary costs. By understanding the step nature of variable costs, managers can evaluate whether it's worthwhile to invest in additional capacity or if they should focus on improving efficiency within existing operations. Sometimes, it may be more beneficial to streamline processes to stay within the current cost structure rather than incurring additional costs by expanding capacity.In conclusion, the step-variable cost is a vital concept for any business owner or manager. It represents a unique type of cost that can significantly impact budgeting, pricing, and operational decisions. By grasping how these costs function and when they are likely to change, companies can better position themselves for success in a competitive market. Understanding step-variable costs enables businesses to strategize effectively, ensuring they can scale operations without facing unforeseen financial challenges.

理解成本是有效管理企业的基本方面。管理者必须掌握的一个重要成本类型是步进变动成本。这个术语指的是在特定生产或活动范围内保持固定的成本，但一旦超过该范围就会以阶梯方式增加。例如，考虑一家生产小部件的制造公司。这家公司可能有固定数量的机器，可以每月生产最多1000个小部件。与这些机器的运营相关的成本，如电力和维护，在这个生产范围内被视为固定成本。然而，如果公司想要生产超过1000个小部件，它可能需要购买一台额外的机器，这将导致成本的突然增加。这种成本的增加就是定义步进变动成本的内容。在这种情况下，运营新机器的成本为整体成本结构增加了一个新的阶梯。步进变动成本的概念对于预算和预测至关重要。当企业制定预算时，他们需要准确考虑这些成本，以避免意外的财务压力。如果公司错误计算了预期的生产水平，并且没有考虑到需要额外资源的可能性，它可能会发现自己处于危险的境地。因此，了解这些成本结构中发生的阶梯变化可以让管理者做出关于扩大运营的明智决策。此外，分析步进变动成本可以为定价策略提供洞察。公司通常根据其成本结构设定价格，了解何时成本会增加可以帮助企业确定合适的价格点。例如，如果一家公司预见到超过某个阈值的生产将触发更高的成本，它可能会决定在接近该生产水平时提高价格，以保持利润率。除了财务规划，步进变动成本的概念在运营效率中也扮演着重要角色。企业努力优化其流程，以最小化不必要的成本。通过理解变动成本的阶梯性质，管理者可以评估投资额外产能是否值得，或者他们是否应该专注于提高现有运营的效率。有时，精简流程以保持在当前成本结构内可能比通过扩大产能而产生额外成本更有利。总之，步进变动成本是任何企业主或管理者的重要概念。它代表了一种独特的成本类型，可能对预算、定价和运营决策产生重大影响。通过理解这些成本如何运作以及何时可能发生变化，公司可以更好地为在竞争激烈的市场中取得成功做好准备。理解步进变动成本使企业能够有效制定战略，确保在扩大运营时不会面临意想不到的财务挑战。