与传统的模型不同,本文建立的决策模型中考虑了变动费用,而不是变动成本。
The decision model proposed is different from traditional models and variable expense, not variable cost, is considered.
本论文通过实例分析说明了在前提条件具备的情况下,品种结构的变动,不一定会使生产费用必然变动,对其他统计指标如利润额,成本降低额的影响也是如此。
It so happens to the other statistical index such as the profit amount and the amount of cost reduction, namely, changes of variety structure do not necessarily lead to statistical index.
许多项目的费用都是部分固定和部分变动的,因此被命名为半固定和半变动成本。
Many items of expenditure are part-fixed and part-variable and hence are termed semi-fixed or semi-variable costs.
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