incremental variable cost

简明释义

增量变动成本

英英释义

例句

1.In her analysis, she included the incremental variable cost 增量变动成本 associated with overtime labor when forecasting next quarter's profits.

在她的分析中，她在预测下个季度的利润时包括了与加班劳动相关的incremental variable cost 增量变动成本。

2.The finance team presented a report detailing the incremental variable cost 增量变动成本 for each service offered.

财务团队提交了一份报告，详细说明了每项服务的incremental variable cost 增量变动成本。

3.The incremental variable cost 增量变动成本 of producing one more batch of cookies was found to be minimal, making it a profitable decision.

生产多一批饼干的incremental variable cost 增量变动成本被发现是微乎其微的，这使得这个决定是有利可图的。

4.Understanding the incremental variable cost 增量变动成本 helps managers make better pricing decisions.

理解incremental variable cost 增量变动成本可以帮助管理者做出更好的定价决策。

5.When launching a new product, the company calculated the incremental variable cost 增量变动成本 to determine the additional expenses incurred for each unit sold.

在推出新产品时，公司计算了incremental variable cost 增量变动成本，以确定每售出一单位所产生的额外费用。

作文

In the world of business and economics, understanding costs is crucial for making informed decisions. One important concept that managers and business owners must grasp is the idea of incremental variable cost. This term refers to the additional costs incurred when producing one more unit of a product or service. These costs are variable because they change with the level of production, and they are incremental because they represent the extra expense associated with increasing output. By analyzing incremental variable costs, businesses can better evaluate their pricing strategies, production levels, and overall profitability.To illustrate the importance of incremental variable cost, let’s consider a hypothetical company that manufactures custom t-shirts. The fixed costs for the business, such as rent and salaries, remain constant regardless of how many shirts are produced. However, the variable costs, which include materials like fabric and ink, as well as labor costs for each shirt made, fluctuate depending on the volume of production.Suppose the company currently produces 100 shirts per day. The total variable cost for these shirts might be $500, which includes $300 for materials and $200 for labor. If the company decides to increase production to 101 shirts, it will incur an additional cost for the extra fabric and labor required to produce that one additional shirt. This extra cost is what we refer to as the incremental variable cost.In this scenario, if the cost of materials for one shirt is $3 and the labor cost is $2, the incremental variable cost of producing the 101st shirt would be $5. Understanding this cost allows the company to make strategic decisions about whether or not to increase production. If the selling price of the shirt is greater than the incremental variable cost, then producing more shirts could lead to increased profits. Conversely, if the selling price is lower, it may not be worth the additional expense.Moreover, analyzing incremental variable costs can help businesses identify the most profitable products or services. By comparing the incremental variable costs of different items, a company can determine which products yield the highest margins and focus their efforts on those offerings. For instance, if the t-shirt company finds that producing a particular design incurs a lower incremental variable cost compared to others, it may choose to prioritize that design in its production schedule.In addition to aiding in pricing and production decisions, understanding incremental variable costs is essential for budgeting and forecasting. Businesses often rely on historical data to project future costs and revenues. By incorporating incremental variable costs into their financial models, companies can create more accurate forecasts that reflect potential changes in production levels.In conclusion, the concept of incremental variable cost is vital for any business aiming to optimize its operations and enhance profitability. By recognizing the additional costs associated with increased production, companies can make smarter decisions regarding pricing, product focus, and budgeting. Ultimately, a thorough understanding of incremental variable costs not only aids in day-to-day operational decisions but also plays a significant role in long-term strategic planning. As businesses continue to navigate an ever-changing economic landscape, mastering this concept will undoubtedly contribute to their success.

在商业和经济的世界中，理解成本对于做出明智的决策至关重要。管理者和企业主必须掌握的一个重要概念是增量变动成本。这个术语指的是在生产一个额外单位的产品或服务时产生的额外成本。这些成本是变动的，因为它们随着生产水平的变化而变化；它们是增量的，因为它们代表了与增加产出相关的额外开支。通过分析增量变动成本，企业可以更好地评估其定价策略、生产水平和整体盈利能力。为了说明增量变动成本的重要性，让我们考虑一家假设的公司，该公司生产定制T恤。公司的固定成本，例如租金和薪水，无论生产多少件T恤都保持不变。然而，变动成本，包括面料和油墨等材料，以及每件T恤的劳动力成本，会根据生产量的不同而波动。假设该公司目前每天生产100件T恤。这些T恤的总变动成本可能为500美元，其中包括300美元的材料费和200美元的劳动力费。如果公司决定将产量增加到101件T恤，它将为生产多出的一件T恤而产生额外的材料和劳动力成本。这个额外的成本就是我们所说的增量变动成本。在这种情况下，如果一件T恤的材料成本为3美元，劳动力成本为2美元，那么生产第101件T恤的增量变动成本将是5美元。理解这一成本使得公司能够在是否增加生产方面做出战略决策。如果T恤的售价高于增量变动成本，那么生产更多的T恤可能会导致利润增加。相反，如果售价低于这一成本，则可能不值得承担额外的开支。此外，分析增量变动成本还可以帮助企业识别最有利可图的产品或服务。通过比较不同商品的增量变动成本，公司可以确定哪些产品带来最高的利润率，并将精力集中在这些产品上。例如，如果T恤公司发现生产某个特定设计的增量变动成本低于其他设计，它可能会选择在生产计划中优先考虑该设计。除了帮助定价和生产决策外，理解增量变动成本对于预算和预测也至关重要。企业通常依赖历史数据来预测未来的成本和收入。通过将增量变动成本纳入财务模型，公司可以创建更准确的预测，以反映生产水平的潜在变化。总之，增量变动成本的概念对于任何希望优化运营和提高盈利能力的企业来说都是至关重要的。通过认识到与增加生产相关的额外成本，公司可以在定价、产品重点和预算方面做出更明智的决策。最终，全面理解增量变动成本不仅有助于日常运营决策，还在长期战略规划中发挥着重要作用。随着企业继续在不断变化的经济环境中航行，掌握这一概念无疑将有助于它们的成功。