total variable cost (TVC)

简明释义

总可变成本

英英释义

例句

1.The TVC 总变动成本 will vary with production levels, making it essential to monitor closely.

随着生产水平的变化，TVC 总变动成本也会变化，因此必须密切监控。

2.The company's TVC 总变动成本 increased significantly due to higher raw material prices.

由于原材料价格上涨，公司的TVC 总变动成本显著增加。

3.Understanding the TVC 总变动成本 is crucial for pricing strategies.

理解TVC 总变动成本对定价策略至关重要。

4.Calculating the TVC 总变动成本 helps in determining the break-even point.

计算TVC 总变动成本有助于确定盈亏平衡点。

5.To reduce the TVC 总变动成本, the manager decided to negotiate better rates with suppliers.

为了降低TVC 总变动成本，经理决定与供应商谈判更好的价格。

作文

In the world of economics and business, understanding costs is crucial for making informed decisions. One important concept that every entrepreneur or manager should grasp is the total variable cost (TVC). The total variable cost (TVC) refers to the total expenses that change in proportion to the level of production or sales. Unlike fixed costs, which remain constant regardless of output, variable costs fluctuate based on the quantity produced. This distinction is vital for businesses as it affects pricing strategies, budgeting, and overall financial health.To illustrate the concept of total variable cost (TVC), consider a bakery that produces bread. The ingredients used, such as flour, sugar, and yeast, are all variable costs. If the bakery decides to produce 100 loaves of bread, the cost of these ingredients will be different than if they produce 200 loaves. Therefore, the total variable cost (TVC) increases with higher production levels. Understanding this relationship helps the bakery owner set prices that cover costs and generate profit.Moreover, calculating the total variable cost (TVC) is essential for determining the break-even point, which is the level of sales at which total revenues equal total costs. Knowing the total variable cost (TVC) allows businesses to analyze how many units they need to sell to cover both fixed and variable costs. For example, if the bakery’s fixed costs are $500 and the total variable cost (TVC) per loaf is $2, the owner can calculate the break-even point by dividing the total fixed costs by the contribution margin per unit (selling price minus variable cost). This information is critical for financial planning and sustainability.In addition to its role in financial analysis, the total variable cost (TVC) also influences decision-making processes. Businesses often evaluate whether to increase production, reduce costs, or adjust pricing based on their total variable cost (TVC). For instance, if the bakery finds that its total variable cost (TVC) is rising due to increased ingredient prices, it may decide to source cheaper suppliers or raise the price of bread to maintain profitability.Furthermore, the total variable cost (TVC) can vary across different industries. In manufacturing, for example, raw materials and labor are significant contributors to variable costs. In contrast, service-based industries may have fewer variable costs, focusing more on labor and operational expenses. Understanding these variations helps businesses benchmark their performance against industry standards and make strategic adjustments accordingly.In conclusion, the concept of total variable cost (TVC) is fundamental to effective business management. It encompasses the costs that vary with production levels, directly impacting pricing, budgeting, and financial analysis. By mastering the implications of total variable cost (TVC), entrepreneurs and managers can make better financial decisions, optimize operations, and ultimately drive their businesses toward success. As the marketplace continues to evolve, keeping a close eye on variable costs will remain a key factor in maintaining competitiveness and profitability.

在经济和商业的世界中，理解成本对做出明智的决策至关重要。每位企业家或经理都应该掌握的一个重要概念是总变动成本（TVC）。总变动成本（TVC）指的是随着生产或销售水平的变化而变化的总费用。与固定成本不同，固定成本在产出不变的情况下保持不变，变动成本则根据生产量的不同而波动。这种区别对企业至关重要，因为它影响定价策略、预算和整体财务健康。为了说明总变动成本（TVC）的概念，考虑一家生产面包的面包店。所使用的原料，如面粉、糖和酵母，都是变动成本。如果面包店决定生产100个面包，这些原料的成本将与生产200个面包时有所不同。因此，总变动成本（TVC）会随着生产水平的提高而增加。理解这种关系有助于面包店老板制定能够覆盖成本并产生利润的价格。此外，计算总变动成本（TVC）对于确定盈亏平衡点至关重要，盈亏平衡点是指总收入等于总成本的销售水平。了解总变动成本（TVC）使企业能够分析需要销售多少单位才能覆盖固定和变动成本。例如，如果面包店的固定成本为500美元，而每个面包的总变动成本（TVC）为2美元，则老板可以通过将总固定成本除以每单位的贡献边际（销售价格减去变动成本）来计算盈亏平衡点。这些信息对于财务规划和可持续性至关重要。除了在财务分析中的作用外，总变动成本（TVC）还影响决策过程。企业通常根据其总变动成本（TVC）评估是否增加生产、降低成本或调整定价。例如，如果面包店发现由于原材料价格上涨，其总变动成本（TVC）正在上升，它可能会决定寻找更便宜的供应商或提高面包的价格以维持盈利能力。此外，总变动成本（TVC）在不同的行业中可能会有所不同。在制造业中，例如，原材料和劳动力是变动成本的重要组成部分。相比之下，服务型行业的变动成本可能较少，更侧重于劳动力和运营费用。理解这些差异有助于企业将其绩效与行业标准进行基准比较，并相应地进行战略调整。总之，总变动成本（TVC）的概念是有效商业管理的基础。它包含随着生产水平变化而变化的成本，直接影响定价、预算和财务分析。通过掌握总变动成本（TVC）的含义，企业家和经理可以做出更好的财务决策，优化运营，最终推动企业走向成功。随着市场的不断发展，密切关注变动成本仍将是保持竞争力和盈利能力的关键因素。