CVP分析假设成本可以准确地分为固定成本和变动成本。
CVP analysis assumes that costs can be accurately divided into fixed costs and variable costs.
的作用，统计推断是估计的最佳参数值或常数的假设成本函数。
The role of statistical inference is to estimate the best parameter values or constants in an assumed cost function.
成本原则假设成本等于资产购置时的公平市价，因此，取得以后市价的变动对成本全无影响。
The cost principle is based on the assumption that cost is equal to fair market value at the date of acquisition and subsequent changes are not relevant to it.
我们姑且认为以上假设成立，再假定每项技术工作都有足够多的技术工人可雇佣，假定新雇的工人不增加生产成本。
Suppose we do assume that the right number of additional workers of each skill is available, and that the new workers do not raise production costs.
改变过去单一不变的成本项，该研究假设随着工厂生产规模扩大，固定建设成本投入增加，单位生产成本减少。
We extend constant fixed costs and productions costs per unit to depend on the size of selected facilities.
改变过去单一不变的成本项，该研究假设随着工厂生产规模扩大，固定建设成本投入增加，单位生产成本减少。
We extend constant fixed costs and productions costs per unit to depend on the size of selected facilities.
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