固定成本(Fixed Cost),(又称固定费用)相对于变动成本,是指成本总额在一定时期和一定业务量范围内,不受业务量增减变动影响而能保持不变的成本。
...中心(cost center):公司在此活动区域可直接衡量直接成本(direct cost)以及该分配到多少比例的公司总固定成本(fixed cost)。例如说工厂生产部门会定出直接原料与劳工的标准成本(standard costs),管理者的目标是要降低实际成本与标准成本之间的差异。
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总固定成本 total fixed cost ; TFC ; Fixed Cost
分摊固定成本 allocated fixed cost ; apportioned fixed cost
非固定成本 variable cost ; [会计] non-constant cost
可变成本和固定成本 Variable and Fixed Costs
半固定成本 semi-fixed cost ; fixed cost
管理固定成本 managed fixed cost ; management fixed cost ; [会计] managed fixed costs
拘束性固定成本 committed fixed cost
酌量性固定成本 discretionary fixed cost
绝对固定成本 Absolute fixed cost ; absolute fixed costs
这带来了高额的固定成本。
事实上,做家庭作业的动机是雇主希望将固定成本降到最低:在家工作的人没有福利,工资也比正式员工低。
In fact, homework is driven by employers' desires to minimize fixed costs: homeworkers receive no benefits and are paid less than regular employees.
平均固定成本是三个相关成本平均值之一。
Just as last time, we're going to assume that costs are constant marginal costs.
就像上次一样,我们将假设成本是固定的边际成本
I won't write everything down because it's all written down on the homework assignment which is already on the web, but in fact firms are going to maximize profits, aim to maximize profits, firms are going to have constant marginal costs.
我不全写在这了因为它们都在,网上的家庭作业任务中写了,实际上公司是希望利润最大化,目的是利润最大化,公司有固定的边际成本
We'll assume that constant marginal cost just as it was last time is equal to C.
我们假设固定边际成本,像上次一样等于C
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