total fixed cost

简明释义

总固定成本

英英释义

例句

1.In a manufacturing plant, the total fixed cost includes salaries for permanent staff and lease payments.

在一家制造厂，总固定成本包括永久员工的工资和租赁付款。

2.The company's total fixed cost for the year was significantly higher than expected due to increased rent.

该公司的总固定成本因租金增加而远高于预期。

3.To lower the total fixed cost, the company decided to downsize its office space.

为了降低总固定成本，公司决定缩减办公空间。

4.When evaluating profitability, it's crucial to consider the total fixed cost alongside variable costs.

在评估盈利能力时，考虑总固定成本和变动成本是至关重要的。

5.Understanding the total fixed cost helps businesses set their pricing strategies effectively.

理解总固定成本有助于企业有效制定定价策略。

作文

In the world of business and economics, understanding costs is crucial for making informed decisions. One important concept that every entrepreneur or business manager should be familiar with is the total fixed cost. The total fixed cost refers to the expenses that do not change with the level of goods or services produced by a business. These costs remain constant regardless of the production output, which makes them essential for budgeting and financial planning.To illustrate the significance of total fixed cost, let’s consider a small bakery. The bakery has certain expenses that it incurs every month, such as rent for the premises, salaries for permanent staff, and insurance. These costs are considered fixed because they do not fluctuate based on how many loaves of bread or cakes the bakery produces. Whether the bakery produces 100 or 1,000 items, the rent and salaries remain the same. Therefore, understanding the total fixed cost allows the bakery owner to determine how much revenue is needed to cover these expenses before any profit can be made.Moreover, knowing the total fixed cost helps businesses in pricing their products. If the bakery owner knows that their total fixed cost is $5,000 per month, they can calculate how much they need to sell each loaf of bread to cover both fixed and variable costs. This calculation is vital for setting prices that ensure the business remains profitable. For instance, if the bakery sells each loaf for $5, they would need to sell at least 1,000 loaves to cover just the fixed costs, without factoring in variable costs like ingredients and utilities.Another critical aspect of total fixed cost is its role in break-even analysis. Break-even analysis helps businesses understand the point at which total revenues equal total costs, meaning no profit or loss. By knowing the total fixed cost, businesses can identify their break-even point more accurately. For example, if the bakery has a total fixed cost of $5,000 and sells each loaf for $5, they can calculate their break-even point by dividing the total fixed cost by the price per loaf. This means they need to sell 1,000 loaves to break even.In conclusion, the concept of total fixed cost is fundamental in the realm of business management. It provides valuable insights into budgeting, pricing strategies, and break-even analysis. For any business, especially startups and small enterprises, mastering the total fixed cost can lead to better financial decisions and ultimately contribute to the success of the venture. Entrepreneurs who take the time to understand and analyze their total fixed cost will be better equipped to navigate the complexities of running a business and achieving long-term sustainability.

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。每位企业家或业务经理都应该熟悉的一个重要概念是总固定成本。总固定成本指的是不随企业生产的商品或服务数量而变化的费用。这些成本在生产输出的不同情况下保持不变，这使得它们在预算和财务规划中至关重要。为了说明总固定成本的重要性，让我们考虑一家小面包店。面包店每月都有一些固定支出，例如场地租金、固定员工的工资和保险。这些成本被视为固定成本，因为它们不会根据面包店生产的面包或蛋糕数量而波动。无论面包店生产100个还是1,000个产品，租金和工资始终保持不变。因此，了解总固定成本可以帮助面包店老板确定在获得任何利润之前需要多少收入来覆盖这些支出。此外，了解总固定成本有助于企业为其产品定价。如果面包店老板知道他们的总固定成本是每月5,000美元，他们就可以计算出每个面包需要销售多少才能覆盖固定和变动成本。这一计算对于设定确保企业盈利的价格至关重要。例如，如果面包店每个面包的售价为5美元，他们至少需要销售1,000个面包才能仅覆盖固定成本，而不考虑原材料和水电费等变动成本。总固定成本的另一个关键方面是其在盈亏平衡分析中的作用。盈亏平衡分析帮助企业理解总收入与总成本相等的点，即没有利润或损失。通过了解总固定成本，企业可以更准确地识别其盈亏平衡点。例如，如果面包店的总固定成本为5,000美元，且每个面包的售价为5美元，他们可以通过将总固定成本除以每个面包的价格来计算盈亏平衡点。这意味着他们需要销售1,000个面包才能达到盈亏平衡。总之，总固定成本的概念在商业管理领域是基础性的。它为预算、定价策略和盈亏平衡分析提供了宝贵的见解。对于任何企业，尤其是初创企业和小型企业来说，掌握总固定成本可以导致更好的财务决策，并最终有助于企业的成功。花时间理解和分析总固定成本的企业家将更好地应对经营企业的复杂性，实现长期可持续发展。