fixed costs

简明释义

固定成本

英英释义

例句

1.Startups often struggle with high fixed costs 固定成本 in their early stages.

初创企业在早期阶段常常面临高固定成本 fixed costs的困扰。

2.Reducing fixed costs 固定成本 can significantly improve the company's bottom line.

降低固定成本 fixed costs可以显著改善公司的利润。

3.Understanding your fixed costs 固定成本 is crucial for budgeting effectively.

了解你的固定成本 fixed costs对有效预算至关重要。

4.Rent and salaries are examples of fixed costs 固定成本 that do not change with production levels.

租金和工资是固定成本 fixed costs的例子，它们不会随着生产水平的变化而改变。

5.The company needs to cover its fixed costs 固定成本 before it can start making a profit.

公司需要先覆盖其固定成本 fixed costs，才能开始盈利。

作文

In the world of business, understanding the concept of fixed costs is crucial for effective financial planning and decision-making. Fixed costs are expenses that do not change with the level of goods or services produced by a business. These costs remain constant regardless of production volume, which means that even if a company produces nothing, it still incurs these expenses. Common examples of fixed costs include rent, salaries of permanent staff, insurance premiums, and depreciation of equipment. For any business, recognizing and managing fixed costs can significantly impact profitability. Unlike variable costs, which fluctuate based on production levels, fixed costs must be paid regardless of how much a company sells. This characteristic makes them particularly important to consider when setting prices for products or services. If a business has high fixed costs, it needs to sell a larger volume of goods to cover those costs and start making a profit. Consider a manufacturing company that has a factory lease costing $10,000 per month. This amount is a fixed cost because it does not vary with the number of units produced. If the company produces 1,000 units in a month, the fixed cost per unit would be $10. However, if production drops to 500 units, the fixed costs remain the same, but the cost per unit rises to $20. Therefore, businesses with high fixed costs face greater risk during periods of low sales, as they must still meet their obligations regardless of revenue. Managing fixed costs effectively is essential for maintaining a healthy cash flow. Companies often strive to keep these costs as low as possible while ensuring they have the necessary resources to operate efficiently. For example, a startup may choose to work from a co-working space instead of leasing a full office to minimize fixed costs during its early stages. This approach allows the business to allocate more funds towards growth initiatives rather than being tied down by hefty lease agreements. In addition to managing fixed costs, businesses must also be aware of how these expenses can influence their overall strategy. A company with high fixed costs might focus on increasing sales volume to spread these costs over a larger number of units, thereby lowering the average cost per unit. Alternatively, businesses may explore diversifying their product lines to attract different customer segments, which can help mitigate the risks associated with high fixed costs. In conclusion, fixed costs are an integral part of business operations that require careful consideration and management. Understanding their nature and impact on profitability can help businesses make informed decisions regarding pricing, production levels, and strategic planning. By keeping fixed costs in check and developing strategies to manage them effectively, companies can enhance their financial stability and position themselves for long-term success.

在商业世界中，理解固定成本的概念对有效的财务规划和决策至关重要。固定成本是指不随企业生产的商品或服务数量而变化的费用。这些成本保持不变，无论生产量如何，这意味着即使公司什么也不生产，它仍然会产生这些费用。固定成本的常见例子包括租金、永久员工的工资、保险费和设备折旧。对于任何企业而言，认识和管理固定成本可以显著影响盈利能力。与随生产水平波动的变动成本不同，固定成本无论公司销售多少都必须支付。这一特性使其在为产品或服务定价时尤为重要。如果一家企业有高额的固定成本，它需要销售更多的商品以覆盖这些成本并开始盈利。考虑一家制造公司，每月工厂租赁费用为10,000美元。这一金额就是固定成本，因为它不会随着生产单位数量的变化而变化。如果该公司在一个月内生产1,000个单位，则每个单位的固定成本为10美元。然而，如果生产减少到500个单位，固定成本仍然保持不变，但每个单位的成本上升到20美元。因此，拥有高固定成本的企业在销售低迷时期面临更大的风险，因为它们仍然必须履行义务，而不论收入如何。有效管理固定成本对保持健康的现金流至关重要。企业通常努力将这些成本保持在尽可能低的水平，同时确保拥有必要的资源以高效运营。例如，一家初创公司可能选择在联合办公空间工作，而不是租用完整的办公室，以在早期阶段降低固定成本。这种方法使企业能够将更多资金分配给增长举措，而不是被沉重的租赁协议束缚住。除了管理固定成本，企业还必须意识到这些费用如何影响其整体战略。拥有高固定成本的公司可能会专注于增加销售量，以便在更大数量的单位上分摊这些成本，从而降低每个单位的平均成本。或者，企业可能会探索多样化其产品线以吸引不同的客户群体，这可以帮助缓解与高固定成本相关的风险。总之，固定成本是商业运营中不可或缺的一部分，需要仔细考虑和管理。理解其性质和对盈利能力的影响可以帮助企业就定价、生产水平和战略规划做出明智的决策。通过控制固定成本并制定有效的管理策略，企业可以增强财务稳定性，并为长期成功奠定基础。