step-fixed cost

简明释义

梯式固定成本

英英释义

Step-fixed cost refers to a type of fixed cost that remains constant within certain levels of production or activity but increases in steps once those levels are exceeded.

阶梯固定成本是指在某些生产或活动水平内保持不变的固定成本,但一旦超过这些水平,就会以阶梯形式增加。

例句

1.The company experienced a significant increase in its step-fixed cost 阶梯固定成本 when it expanded its production capacity.

当公司扩大生产能力时,其<step-fixed cost> 阶梯固定成本显著增加。

2.In our analysis, we found that the step-fixed cost 阶梯固定成本 increased after reaching certain production thresholds.

在我们的分析中,我们发现<step-fixed cost> 阶梯固定成本在达到某些生产阈值后增加。

3.Understanding the step-fixed cost 阶梯固定成本 structure is crucial for effective budgeting.

理解<step-fixed cost> 阶梯固定成本结构对有效预算至关重要。

4.A well-planned strategy can help mitigate the impact of step-fixed cost 阶梯固定成本 on overall profitability.

周密的战略可以帮助减轻<step-fixed cost> 阶梯固定成本对整体盈利能力的影响。

5.The management team decided to review the step-fixed cost 阶梯固定成本 to identify areas for improvement.

管理团队决定审查<step-fixed cost> 阶梯固定成本以识别改进领域。

作文

In the world of economics and business, understanding costs is crucial for effective management and decision-making. One type of cost that often comes into play is the concept of step-fixed cost. This term refers to a fixed cost that does not change with the level of production or sales up to a certain point, after which it increases in steps. For instance, a company may incur a fixed cost for rent that remains constant until it reaches a certain production volume, at which point it may need to lease additional space, leading to an increase in costs. Understanding step-fixed cost helps businesses plan their budgets more accurately and make informed decisions about scaling operations.The significance of step-fixed cost lies in its impact on pricing strategies and profitability. When a business is aware of its fixed costs, it can better determine the minimum price it needs to charge for its products or services to cover these costs. If a company operates with a high level of step-fixed cost, it may face challenges during periods of low demand, as the fixed costs remain unchanged while revenue declines. This situation emphasizes the importance of forecasting demand and managing production levels effectively.Moreover, step-fixed cost can influence a company's operational strategy. For example, if a manufacturer knows that increasing production will lead to higher fixed costs due to the need for more facilities or equipment, it must weigh the benefits of increased output against the potential risks of incurring additional costs. Thus, businesses must carefully analyze their cost structures to ensure they can sustain growth without jeopardizing financial stability.Another aspect to consider is how step-fixed cost can affect competitive advantage. Companies that can manage their fixed costs effectively may have the upper hand in pricing their products competitively. By keeping fixed costs low, a business can offer lower prices than competitors, potentially capturing a larger market share. Conversely, companies that do not account for step-fixed cost may find themselves unable to compete on price, especially in industries where margins are tight.In conclusion, the understanding of step-fixed cost is essential for any business aiming to thrive in a competitive environment. It allows for better budgeting, pricing strategies, and operational planning. As companies navigate the complexities of the market, they must take into account how fixed costs behave in relation to production levels. By doing so, they can position themselves for success, ensuring that they are not only aware of their costs but also prepared to manage them effectively in response to changing market conditions. The ability to recognize and adapt to step-fixed cost dynamics can ultimately be the difference between a thriving business and one that struggles to stay afloat.

在经济和商业的世界中,理解成本对于有效管理和决策至关重要。其中一个常见的成本类型是“步进固定成本”的概念。这个术语指的是一种固定成本,它在生产或销售水平达到某个点之前保持不变,之后则会以阶梯形式增加。例如,一家公司可能会承担一个租金的固定成本,该成本在达到某个生产量之前保持不变,而在此之后可能需要额外租赁空间,从而导致成本增加。理解步进固定成本有助于企业更准确地规划预算,并就扩大运营做出明智的决策。步进固定成本的重要性在于它对定价策略和盈利能力的影响。当企业意识到其固定成本时,它可以更好地确定其产品或服务所需收取的最低价格,以覆盖这些成本。如果一家公司运营的步进固定成本较高,在需求低迷期间可能面临挑战,因为固定成本保持不变,而收入却在下降。这种情况强调了预测需求和有效管理生产水平的重要性。此外,步进固定成本还会影响公司的运营战略。例如,如果制造商知道增加生产将导致因需要更多设施或设备而增加固定成本,则必须权衡增加产出的好处与承担额外成本的潜在风险。因此,企业必须仔细分析其成本结构,以确保在不危及财务稳定的情况下能够维持增长。另一个需要考虑的方面是步进固定成本如何影响竞争优势。能够有效管理固定成本的公司可能在以竞争性价格定价其产品方面占据上风。通过保持固定成本低,一家公司可以比竞争对手提供更低的价格,从而可能获得更大的市场份额。相反,没有考虑到步进固定成本的公司可能发现自己无法在价格上与之竞争,尤其是在利润微薄的行业中。总之,理解步进固定成本对于任何希望在竞争环境中蓬勃发展的企业都是至关重要的。它允许更好的预算、定价策略和运营规划。当公司在市场的复杂性中航行时,必须考虑固定成本与生产水平之间的关系。通过这样做,他们可以为成功做好准备,确保不仅意识到自己的成本,而且能够有效管理这些成本,以应对不断变化的市场条件。识别和适应步进固定成本动态的能力最终可能是企业繁荣与挣扎生存之间的区别。