direct-fixed cost

简明释义

直接固定成本

英英释义

例句

1.In manufacturing, the direct-fixed cost 直接固定成本 includes expenses like rent and salaries for permanent staff.

在制造业中，direct-fixed cost 直接固定成本包括租金和固定员工的薪水等费用。

2.To improve profitability, the management team is reviewing all direct-fixed costs 直接固定成本 associated with production.

为了提高盈利能力，管理团队正在审查与生产相关的所有direct-fixed costs 直接固定成本。

3.The company needs to calculate its direct-fixed cost 直接固定成本 for the upcoming fiscal year to set accurate budgets.

公司需要计算即将到来的财政年度的direct-fixed cost 直接固定成本以制定准确的预算。

4.Understanding the direct-fixed cost 直接固定成本 helps in determining the pricing strategy for products.

理解direct-fixed cost 直接固定成本有助于确定产品的定价策略。

5.A detailed analysis of direct-fixed costs 直接固定成本 can reveal areas where savings can be made.

对direct-fixed costs 直接固定成本进行详细分析可以揭示节省开支的领域。

作文

In the realm of business and finance, understanding costs is crucial for effective management and decision-making. Among various types of costs, the concept of direct-fixed cost (直接固定成本) plays a significant role in budgeting and financial analysis. To grasp the importance of direct-fixed cost, it is essential to differentiate it from other cost categories such as variable costs and indirect costs. A direct-fixed cost refers to expenses that are directly attributable to a specific project or product and remain constant regardless of the level of production or sales. For instance, consider a manufacturing company that produces furniture. The salaries of workers who assemble the furniture, along with the rent for the factory space, would be classified as direct-fixed costs. These costs do not fluctuate with the number of units produced; hence, they provide a stable foundation for financial planning.Understanding direct-fixed costs is vital for businesses because they impact pricing strategies and profit margins. When setting prices, companies must ensure that their prices cover both direct-fixed costs and variable costs, which change with production levels. Failure to account for these fixed costs can lead to underpricing products, resulting in financial losses. Therefore, accurate calculation and allocation of direct-fixed costs are necessary for maintaining profitability.Moreover, analyzing direct-fixed costs helps businesses identify areas where they can optimize expenses. For instance, if a company realizes that its direct-fixed costs are excessively high due to inefficient processes or unnecessary overhead, it can take steps to streamline operations. This could involve renegotiating contracts with suppliers, investing in technology to improve efficiency, or even relocating to a more cost-effective facility. By managing direct-fixed costs effectively, businesses can enhance their overall financial health.In addition to operational efficiency, understanding direct-fixed costs is essential for long-term strategic planning. Companies often engage in forecasting and budgeting activities to prepare for future growth. Accurate predictions of direct-fixed costs allow businesses to allocate resources wisely and make informed investment decisions. For example, if a company plans to expand its production capacity, it must consider how additional direct-fixed costs will affect its overall budget. Furthermore, investors and stakeholders pay close attention to a company's management of direct-fixed costs. A company that demonstrates strong control over its fixed costs is likely to be viewed as a lower-risk investment. Investors prefer businesses that can maintain profitability even during economic downturns, and effective management of direct-fixed costs is a key indicator of financial stability.In conclusion, the concept of direct-fixed cost (直接固定成本) is fundamental to understanding the financial dynamics of a business. It encompasses expenses that are directly linked to specific projects or products and remain constant regardless of production levels. By effectively managing direct-fixed costs, businesses can optimize their operations, set appropriate pricing strategies, and make informed long-term decisions. Ultimately, a thorough comprehension of direct-fixed costs contributes to the overall success and sustainability of any organization.

在商业和金融领域，理解成本对于有效管理和决策至关重要。在各种成本类型中，direct-fixed cost（直接固定成本）的概念在预算和财务分析中发挥着重要作用。要掌握direct-fixed cost的重要性，必须将其与其他成本类别，如变动成本和间接成本区分开来。direct-fixed cost指的是可以直接归因于特定项目或产品的费用，并且无论生产或销售的水平如何，这些费用保持不变。例如，考虑一家生产家具的制造公司。组装家具的工人的工资以及工厂租金将被归类为direct-fixed costs。这些成本不会随着生产单位数量的变化而波动，因此为财务规划提供了稳定的基础。理解direct-fixed costs对企业至关重要，因为它们影响定价策略和利润率。在设定价格时，公司必须确保其价格覆盖direct-fixed costs和变动成本，即随着生产水平变化而变化的成本。如果未能考虑这些固定成本，可能会导致产品定价过低，造成财务损失。因此，准确计算和分配direct-fixed costs是维持盈利能力所必需的。此外，分析direct-fixed costs有助于企业识别可以优化支出的领域。例如，如果一家公司意识到由于效率低下或不必要的开支，其direct-fixed costs过高，则可以采取措施简化运营。这可能包括重新谈判与供应商的合同，投资技术以提高效率，甚至搬迁到更具成本效益的设施。通过有效管理direct-fixed costs，企业可以增强整体财务健康。除了运营效率，理解direct-fixed costs对于长期战略规划也至关重要。公司通常参与预测和预算活动，以为未来增长做好准备。准确预测direct-fixed costs使企业能够明智地分配资源并做出明智的投资决策。例如，如果一家公司计划扩大生产能力，则必须考虑额外的direct-fixed costs将如何影响整体预算。此外，投资者和利益相关者密切关注公司的direct-fixed costs管理。表现出对固定成本严格控制的公司更可能被视为低风险投资。投资者更喜欢那些即使在经济低迷期间也能保持盈利能力的企业，而有效管理direct-fixed costs是财务稳定的重要指标。总之，direct-fixed cost（直接固定成本）的概念是理解企业财务动态的基础。它包含与特定项目或产品直接相关的费用，并且无论生产水平如何，这些费用保持不变。通过有效管理direct-fixed costs，企业可以优化运营，制定适当的定价策略，并做出明智的长期决策。最终，对direct-fixed costs的透彻理解有助于任何组织的整体成功和可持续性。