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.
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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。
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