apportioned fixed cost ; allocated fixed cost
... allocated fixed cost 分摊固定成本 Full Allocated Cost 完全归属成本法 Fully allocated cost 全部成本分摊 ...
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... apportioned cost 分派费用 apportioned fixed cost 分摊固定成本 apportioning cost 分配成本; 分配值 ...
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然后你要销售尽可能多的产品,最大程度分摊固定成本,为获得利润而展开竞争。
You then sell as many units of that product, thereby spreading your fixed costs over as many units as you can, and you compete on margins.
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