You ask some simple questions: "What are our fixed and variable costs?"
你问点简单的问题：，我们的固定和可变开销又哪些？
CVP analysis assumes that costs can be accurately divided into fixed costs and variable costs.
CVP分析假设成本可以准确地分为固定成本和变动成本。
The letter "C" in the first equation refer to "Contribution". It means the differenCe between sales revenue and variable Costs.
第一个等式中的“C”是指边际贡献，它是指销售收入和变动成本之间的差额。
The key is to determine what makes up fixed costs, such as the cost of a telephone, and variable costs, such as the cost of each phone call.
关键是确定什么组成固定成本，如电话机的成本，和变动成本，如每打一个电话的成本。
The UGI Committee is exploring a business model that includes fee-based registration and utilization, low cost of acquisition, and variable costs for higher level services.
UGI委员会正在发掘一种商务模式，其涵盖注册和使用费用、低价收购以及更高标准服务的各种费用几个方面。
These modular sets were explicitly designed to lower distribution costs and make it easy for distributors and customers to tailor the product for highly variable customer environments.
这些模块的设计思路是：可降低分销成本，利于分销商和顾客根据高度差异化的市场环境调整产品。
He therefore sees the rationale for separating ownership and management, since asset-light firms, having more variable costs, have more scope for efficiency gains.
他认为将酒店的运营管理和拥有权分离有其合理依据，因为在轻资产模式下，企业的运营成本更具弹性，因此也有更多的空间来提高效率，增加收益。
Three methods are widely used to separate mixed costs into their fixed and variable elements.
三种方法被广泛使用于分离混合成本成为固定的和可变的元素。
By behavior costs can be classified into variable costs and fixed costs.
按习性，成本可以分为固定成本和变动成本。
Therefore, in the short run, typically labor and materials costs are variable costs, while capital costs are fixed.
所以，在短期运行生产中，典型的生产力和原料的成本是可变成本，资本成本是固定成本。
List some of your variable costs and describe why they are variable.
列出你的生意的固定成本和可变成本。
There are not only direct costs but also fixed and variable cost when calculating cost of production.
在产品成本中不仅仅包括直接费用，而且还包括固定和变动间接费用。
Fixed, variable, and mixed costs can be graphed as functions of their cost drivers.
固定、变、合成本可以以其成本动因的不同功能用图表表示。
The coal production variable and fixed costs of a large coal group company are distinguished by using expert division and regressive analysis method.
分别采用专家界定法和回归分析法对某大型集团公司及所属矿山煤炭生产的变动成本与固定成本进行界定。
Variable material and labor costs that can be directly traced and allocated to a specific unit of production.
可直接追踪及分摊到具体生产部门的物料及人工成本。
The fixed percentage or fixed fee is determined at the outset of the project, while variable fee and target estimates are used as an incentive to reduce costs by sharing any cost savings.
通过分摊任何可节约成本，特别是当变量和目标使用费用估计用作奖励来降低成本时，我们需要在这个项目开始时确定固定百分数或固定费用。
With that in mind, and understanding our domestic producers can reasonably compete cost wise with any other Tier 1 producer around the world, the variable of logistics costs come very much into play.
考虑到这一点，并了解我们的国内生产者可以合理的竞争成本与其他任何层1世界各地的生产商明智的，物流成本的变量来发挥非常。
Location is not a process variable, but it is a variable that can be monitored and used to improve operations and reduce costs.
虽然定位不是一个过程变量，但却是一个可以被监测、可被用来改善运营以及降低成本的变量。
The fixed and variable elements of semi-variable costs can be determined by the high-low method .
在半变动成本中固定和变动的因素（成本）可以通过高低点法进行计算（测算）。
Many items of expenditure are part-fixed and part-variable and hence are termed semi-fixed or semi-variable costs.
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.
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。
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