committed fixed costs

简明释义

约束固定成本

英英释义

例句

1.To break even, the company must ensure that its revenue covers all committed fixed costs 固定承诺成本.

为了实现收支平衡，公司必须确保其收入覆盖所有的committed fixed costs 固定承诺成本。

2.The company's rent for the office space is a major component of its committed fixed costs 固定承诺成本.

公司的办公室租金是其主要的committed fixed costs 固定承诺成本的组成部分。

3.Management is looking for ways to reduce committed fixed costs 固定承诺成本 without sacrificing quality.

管理层正在寻找降低committed fixed costs 固定承诺成本而不牺牲质量的方法。

4.Despite fluctuations in sales, the committed fixed costs 固定承诺成本 remain constant each month.

尽管销售波动，committed fixed costs 固定承诺成本每月仍保持不变。

5.Investors are concerned about how the business will manage its committed fixed costs 固定承诺成本 during economic downturns.

投资者担心企业在经济下滑期间如何管理其committed fixed costs 固定承诺成本。

作文

In the world of business, understanding costs is crucial for effective management and decision-making. One important concept that managers need to grasp is the idea of committed fixed costs. These are costs that a company has already committed to, meaning they are obligated to pay them regardless of the level of production or sales. Examples of committed fixed costs include long-term leases for office space, salaries of permanent staff, and certain utility contracts. These costs do not fluctuate with the business activity, making them an essential aspect of financial planning.When a company enters into a lease agreement for its office or manufacturing facility, it typically commits to paying rent for a specified period. This rent is classified as a committed fixed cost because the company must pay it regardless of whether it is generating revenue. Similarly, if a business hires employees on a full-time basis, their salaries represent committed fixed costs since the company is obliged to pay them even if there are fluctuations in sales.Understanding committed fixed costs is vital for businesses as it helps in budgeting and forecasting. When managers know their fixed obligations, they can better plan for variable costs and adjust their pricing strategies accordingly. For instance, if a company has high committed fixed costs, it may need to maintain a certain level of sales to cover these expenses. This can lead to pressure on management to ensure consistent revenue streams.Moreover, recognizing the nature of committed fixed costs can influence strategic decisions. Companies might decide to invest in automation or technology to reduce variable costs, but they must also consider how these investments will impact their fixed commitments. For example, while purchasing new machinery may increase committed fixed costs due to maintenance and depreciation, it might also lead to increased efficiency and lower variable costs in the long run.Another key aspect of committed fixed costs is their impact on break-even analysis. Businesses use this analysis to determine the minimum sales needed to cover all costs. High committed fixed costs can raise the break-even point, meaning that a company must sell more products or services to start making a profit. This is particularly important for startups and small businesses that may have limited resources and need to be mindful of their financial commitments.In conclusion, committed fixed costs play a significant role in the financial landscape of any business. They represent obligations that cannot be avoided and must be managed carefully. By understanding and planning for these costs, businesses can make informed decisions that contribute to their long-term success. Whether it's through careful budgeting, strategic investments, or pricing adjustments, recognizing the implications of committed fixed costs is essential for maintaining financial health and achieving organizational goals.

在商业世界中，理解成本对有效管理和决策至关重要。管理者需要掌握的一个重要概念是承诺固定成本。这些是公司已经承诺的成本，这意味着无论生产或销售水平如何，他们都有义务支付这些费用。承诺固定成本的例子包括长期租赁办公室空间、全职员工的工资以及某些公用事业合同。这些成本不会随着业务活动而波动，因此在财务规划中至关重要。当一家公司签订办公室或制造设施的租赁协议时，通常会承诺在指定期限内支付租金。这笔租金被归类为承诺固定成本，因为无论公司是否产生收入，都必须支付。同样，如果企业全职雇佣员工，他们的工资代表了承诺固定成本，因为公司有义务支付，即使销售出现波动。理解承诺固定成本对企业至关重要，因为它有助于预算和预测。当管理者知道他们的固定义务时，他们可以更好地规划可变成本，并相应地调整定价策略。例如，如果一家公司有高额的承诺固定成本，它可能需要维持一定的销售水平以覆盖这些费用。这可能会导致管理层在确保稳定收入流方面面临压力。此外，认识到承诺固定成本的性质可以影响战略决策。公司可能决定投资于自动化或技术以降低可变成本，但他们还必须考虑这些投资将如何影响他们的固定承诺。例如，虽然购买新机器可能会由于维护和折旧而增加承诺固定成本，但从长远来看，它也可能导致效率提高和可变成本降低。承诺固定成本的另一个关键方面是它们对盈亏平衡分析的影响。企业使用此分析来确定覆盖所有成本所需的最低销售额。高额的承诺固定成本可能会提高盈亏平衡点，这意味着公司必须销售更多的产品或服务才能开始盈利。这对于初创企业和小型企业尤其重要，因为它们可能资源有限，需要关注其财务承诺。总之，承诺固定成本在任何企业的财务环境中扮演着重要角色。它们代表不可避免的义务，必须谨慎管理。通过理解和规划这些成本，企业可以做出明智的决策，从而有助于其长期成功。无论是通过谨慎的预算、战略投资还是定价调整，认识到承诺固定成本的影响对于保持财务健康和实现组织目标至关重要。