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。

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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。

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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。

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