fully variable cost

简明释义

完全变动成本

英英释义

例句

1.In a subscription-based business model, the fully variable cost 完全可变成本 per user can fluctuate based on the number of active subscribers.

在基于订阅的商业模式中，每个用户的完全可变成本 fully variable cost 可以根据活跃订阅者的数量而波动。

2.Understanding the fully variable cost 完全可变成本 of manufacturing can help businesses set competitive pricing.

了解制造的完全可变成本 fully variable cost 可以帮助企业设定有竞争力的价格。

3.When calculating profitability, it's crucial to consider the fully variable cost 完全可变成本 associated with each product sold.

在计算盈利能力时，考虑与每种产品销售相关的完全可变成本 fully variable cost 是至关重要的。

4.The fully variable cost 完全可变成本 in a restaurant includes ingredients and hourly wages for kitchen staff.

餐厅中的完全可变成本 fully variable cost 包括原材料和厨房员工的小时工资。

5.Logistics companies often analyze their fully variable cost 完全可变成本 to optimize delivery routes and reduce expenses.

物流公司经常分析它们的完全可变成本 fully variable cost 以优化配送路线并减少开支。

作文

In the world of business and finance, understanding costs is crucial for making informed decisions. One important concept is the fully variable cost, which refers to costs that change directly in proportion to the level of production or sales. Unlike fixed costs, which remain constant regardless of output, fully variable costs fluctuate as production increases or decreases. This characteristic makes them essential for businesses to analyze when planning budgets and forecasting profits.For instance, consider a manufacturing company that produces toys. The materials used to create each toy are a perfect example of fully variable costs. If the company produces 100 toys, it will incur a specific cost for the materials. If production increases to 200 toys, the material costs will double. This direct correlation between production volume and costs allows managers to predict expenses more accurately based on expected sales.Understanding fully variable costs also aids in pricing strategies. Companies must ensure that the price of their products covers not only fixed costs but also these variable costs. For example, if the toy company sells each toy for $10, and the fully variable cost per toy is $6, then the contribution margin per toy is $4. This margin is crucial as it helps cover fixed costs and contributes to the overall profitability of the company.Moreover, analyzing fully variable costs can help businesses identify inefficiencies in their production processes. If the cost of materials increases significantly without a corresponding increase in product quality or sales price, it may indicate a need to reevaluate supplier contracts or production methods. By keeping a close eye on these costs, companies can make strategic decisions that enhance their bottom line.In addition to manufacturing, fully variable costs are prevalent in various industries, including service sectors. For example, a restaurant incurs fully variable costs in the form of ingredients used to prepare meals. As customer orders increase, the restaurant's food costs will rise accordingly. Understanding this relationship helps restaurant owners manage their budgets and plan for peak times, ensuring they have sufficient inventory to meet demand.Furthermore, businesses often use the concept of fully variable costs in break-even analysis, which determines the point at which total revenues equal total costs. This analysis is vital for new ventures and established companies alike, as it provides insights into how many units must be sold to cover all costs. By knowing the fully variable costs associated with their products, businesses can set realistic sales targets and develop effective marketing strategies.In conclusion, the concept of fully variable costs plays a significant role in financial management and decision-making for businesses. By understanding how these costs operate, companies can better manage their resources, optimize pricing strategies, and improve overall profitability. Whether in manufacturing, services, or any other industry, recognizing the impact of fully variable costs is essential for sustainable business growth. Therefore, it is imperative for entrepreneurs and managers to grasp this concept fully and incorporate it into their financial planning and operational strategies.

在商业和金融的世界中，理解成本对于做出明智的决策至关重要。一个重要的概念是完全可变成本，它指的是与生产或销售水平成正比变化的成本。与固定成本不同，固定成本在产出不变的情况下保持不变，而完全可变成本则随着生产的增加或减少而波动。这一特性使得它们在企业规划预算和预测利润时至关重要。例如，考虑一家生产玩具的制造公司。用于制作每个玩具的材料是完全可变成本的完美例子。如果公司生产100个玩具，它将为材料支出特定的成本。如果生产增加到200个玩具，材料成本将翻倍。这种生产量与成本之间的直接关系使得管理者能够根据预期销售更准确地预测费用。理解完全可变成本还有助于定价策略。公司必须确保其产品的价格不仅覆盖固定成本，还能覆盖这些可变成本。例如，如果玩具公司的每个玩具售价为10美元，而每个玩具的完全可变成本为6美元，那么每个玩具的贡献利润为4美元。这个利润对于覆盖固定成本和对公司的整体盈利能力至关重要。此外，分析完全可变成本可以帮助企业识别生产过程中的低效。如果材料成本显著增加，而没有相应的产品质量或销售价格的提高，这可能表明需要重新评估供应商合同或生产方法。通过密切关注这些成本，公司可以做出有战略意义的决策，从而增强其底线。除了制造业，完全可变成本在各行各业也很普遍，包括服务行业。例如，一家餐厅在准备餐点时会产生完全可变成本，即用于食材的成本。随着顾客订单的增加，餐厅的食品成本也会相应上升。理解这种关系帮助餐厅老板管理预算并计划高峰时段，确保他们有足够的库存来满足需求。此外，企业通常在盈亏平衡分析中使用完全可变成本的概念，该分析确定总收入等于总成本的点。这个分析对新企业和成熟公司都至关重要，因为它提供了有关必须销售多少单位以覆盖所有成本的见解。通过了解与其产品相关的完全可变成本，企业可以设定现实的销售目标并制定有效的营销策略。总之，完全可变成本的概念在财务管理和企业决策中发挥着重要作用。通过理解这些成本的运作方式，公司可以更好地管理资源，优化定价策略，并提高整体盈利能力。无论是在制造、服务还是其他行业，认识到完全可变成本的影响对于可持续的商业增长至关重要。因此，企业家和管理者必须充分掌握这一概念，并将其纳入财务规划和运营策略中。