avoidable fixed cost

简明释义

可避免固定成本

英英释义

例句

1.Investing in remote work technology can help lower avoidable fixed costs (可避免的固定成本) associated with maintaining a large office.

投资于远程工作技术可以帮助降低与维持大型办公室相关的可避免的固定成本。

2.During the financial review, we discovered that our marketing expenses included avoidable fixed costs (可避免的固定成本) that were unnecessary.

在财务审查中，我们发现我们的营销费用中包含了一些不必要的可避免的固定成本。

3.By cutting down on office space, the company was able to reduce its avoidable fixed cost (可避免的固定成本) related to rent.

通过减少办公空间，公司能够降低与租金相关的可避免的固定成本。

4.The decision to outsource certain services helped the firm reduce its avoidable fixed costs (可避免的固定成本) significantly.

外包某些服务的决定帮助公司显著降低了其可避免的固定成本。

5.The manager identified several avoidable fixed costs (可避免的固定成本) that could be eliminated during budget cuts.

经理识别出在预算削减期间可以消除的几个可避免的固定成本。

作文

In the realm of business, understanding costs is crucial for effective financial management. One important category of costs that companies must analyze is fixed costs. Fixed costs are expenses that do not change with the level of goods or services produced by the business. However, not all fixed costs are the same; some can be classified as avoidable fixed costs, which are costs that can be eliminated if a business decides to cease certain operations or activities. Understanding the concept of avoidable fixed costs is essential for businesses aiming to optimize their financial performance.To illustrate, consider a manufacturing company that has a factory producing widgets. The factory incurs several fixed costs, such as rent, salaries for permanent staff, and insurance. These costs remain constant regardless of how many widgets are produced. However, if the company decides to stop producing widgets, it can eliminate some of these fixed costs, such as the salary of temporary workers hired specifically for production. This salary would be categorized as an avoidable fixed cost since it can be avoided if production ceases.On the other hand, some fixed costs, like the rent for the factory building, may not be avoidable in the short term. Even if production stops, the company is still obligated to pay the rent. Therefore, distinguishing between avoidable and unavoidable fixed costs is vital for strategic decision-making. By focusing on avoidable fixed costs, businesses can make informed decisions about scaling back operations or discontinuing unprofitable products.Moreover, understanding avoidable fixed costs can aid in budgeting and forecasting. When preparing budgets, companies can identify which fixed costs can be eliminated and plan accordingly. This can lead to more accurate financial projections and better resource allocation. For example, if a company anticipates a decline in demand for its products, it can proactively manage its avoidable fixed costs by reducing staff or renegotiating contracts to avoid unnecessary expenses.Additionally, analyzing avoidable fixed costs can help businesses during times of economic uncertainty. In challenging economic climates, companies often face pressure to cut costs. Identifying which fixed costs are avoidable allows businesses to quickly implement cost-saving measures without jeopardizing their core operations. For instance, if a company realizes that certain marketing expenses are contributing to avoidable fixed costs, it can choose to halt those marketing campaigns to conserve cash flow.In conclusion, the concept of avoidable fixed costs plays a significant role in business strategy and financial planning. By recognizing which fixed costs can be eliminated, companies can make more informed decisions that enhance their overall financial health. This understanding not only aids in budgeting and forecasting but also empowers businesses to respond effectively to changing market conditions. Ultimately, mastering the intricacies of avoidable fixed costs is essential for any organization looking to thrive in a competitive environment.

在商业领域，理解成本对有效的财务管理至关重要。公司必须分析的一个重要成本类别是固定成本。固定成本是指不随企业生产的商品或服务数量变化而变化的费用。然而，并不是所有的固定成本都是相同的；一些可以被归类为可避免的固定成本，即如果企业决定停止某些运营或活动，这些成本就可以被消除。理解可避免的固定成本的概念对于希望优化财务表现的企业至关重要。例如，考虑一家制造公司，该公司有一个工厂生产小部件。该工厂产生了几项固定成本，如租金、永久员工的工资和保险。这些成本无论生产多少小部件都保持不变。然而，如果公司决定停止生产小部件，它可以消除其中一些固定成本，例如专门为生产雇佣的临时工的工资。这个工资可以被归类为可避免的固定成本，因为如果停止生产，这笔工资可以被避免。另一方面，一些固定成本，如工厂建筑的租金，在短期内可能是不可避免的。即使生产停止，公司仍然有义务支付租金。因此，区分可避免和不可避免的固定成本对于战略决策至关重要。通过关注可避免的固定成本，企业可以就缩减运营或停止不盈利的产品做出明智的决定。此外，理解可避免的固定成本可以帮助企业进行预算和预测。在编制预算时，公司可以识别哪些固定成本可以被消除并相应地进行规划。这可以导致更准确的财务预测和更好的资源分配。例如，如果一家公司预见到其产品需求的下降，它可以通过减少员工或重新谈判合同来主动管理其可避免的固定成本，以避免不必要的支出。此外，分析可避免的固定成本可以帮助企业在经济不确定时期做出决策。在经济困难时期，公司通常面临削减成本的压力。识别哪些固定成本是可避免的，使企业能够迅速实施节省成本的措施，而不会危及其核心运营。例如，如果一家公司意识到某些营销费用正在增加可避免的固定成本，它可以选择停止这些营销活动以节省现金流。总之，可避免的固定成本的概念在商业战略和财务规划中扮演着重要角色。通过认识到哪些固定成本可以被消除，公司可以做出更明智的决策，从而增强其整体财务健康。这种理解不仅有助于预算和预测，而且使企业能够有效应对市场条件的变化。最终，掌握可避免的固定成本的复杂性对于任何希望在竞争环境中蓬勃发展的组织来说都是必不可少的。