A: What are the variable costs?
A：什么是可变成本？
什么是可变成本？
Why? Because it can convert fixed costs into variable costs.
为什么?因为它能把固定成本转化为可变成本。
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 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。
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。
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。
The ratio which is used to indicate a company's ability to control its variable costs refers to the ratio of operating profit to turnover in a given accounting period. It is expressed as a percentage.
用来反映公司控制其可变成本的能力，指会计帐期内当期营运利润占当期销售总额的比率，通常以百分比表示。
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。
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 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。
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。
Operating gearing is a measure of the extent to which a firm's operating costs are fixed rather than variable as this affects the level of business risk in the firm.
经营杠杆计量的是企业经营成本中固定成本而非变动成本所占比重，固定成本比重往往影响企业的经营风险水平。
Operating gearing is a measure of the extent to which a firm's operating costs are fixed rather than variable as this affects the level of business risk in the firm.
经营杠杆计量的是企业经营成本中固定成本而非变动成本所占比重，固定成本比重往往影响企业的经营风险水平。
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