aggregate variable cost

简明释义

总量变动成本

英英释义

例句

1.During the budget meeting, the finance team presented the aggregate variable cost 总变动成本 for each product line.

在预算会议上，财务团队展示了每个产品线的aggregate variable cost 总变动成本。

2.A decrease in sales volume can lead to an increase in aggregate variable cost 总变动成本 per unit produced.

销售量的下降可能导致每单位生产的aggregate variable cost 总变动成本 增加。

3.To improve profitability, the manager focused on reducing the aggregate variable cost 总变动成本 associated with raw materials.

为了提高盈利能力，经理专注于减少与原材料相关的aggregate variable cost 总变动成本。

4.Understanding the aggregate variable cost 总变动成本 helps businesses set competitive pricing strategies.

理解aggregate variable cost 总变动成本 有助于企业制定具有竞争力的定价策略。

5.The company calculated its total production expenses by adding up the aggregate variable cost 总变动成本 of all its manufacturing processes.

公司通过将所有生产过程的aggregate variable cost 总变动成本 相加来计算其总生产费用。

作文

In the world of economics and business, understanding costs is crucial for effective decision-making. One important concept that often arises in discussions about production and budgeting is the term aggregate variable cost. This term refers to the total variable costs incurred by a company during a specific period of time. To fully grasp the implications of aggregate variable cost, it is essential to break down its components and understand how they affect a business's overall financial health.Variable costs are expenses that change in direct proportion to the level of production or sales. These can include costs such as raw materials, labor, and utilities that fluctuate based on the volume of goods produced or services rendered. In contrast to fixed costs, which remain constant regardless of production levels, variable costs are more dynamic and can significantly impact a company's profitability.When we talk about aggregate variable cost, we are essentially looking at the sum total of all these variable costs over a given timeframe. For instance, if a manufacturing company produces 1,000 units of a product, the costs associated with the materials, labor, and energy used to produce those units will be considered part of the aggregate variable cost. If the company decides to increase production to 2,000 units, the aggregate variable cost will rise accordingly, reflecting the additional resources consumed.Understanding aggregate variable cost is vital for several reasons. Firstly, it allows businesses to set pricing strategies that cover costs while ensuring profitability. By analyzing their aggregate variable cost, companies can determine the minimum price at which they can sell their products without incurring losses. This is particularly important in competitive markets where pricing can significantly influence consumer behavior.Secondly, monitoring aggregate variable cost helps businesses make informed decisions regarding production levels. If a company notices that its aggregate variable cost is increasing disproportionately to its sales revenue, it may need to reevaluate its production processes or supply chain management. This could involve negotiating better rates with suppliers, investing in more efficient machinery, or even scaling back production to align costs with demand.Furthermore, understanding aggregate variable cost is essential for budgeting and forecasting. Companies often use historical data on variable costs to project future expenses and revenues. This information can guide strategic planning and help businesses prepare for fluctuations in the market, ensuring they remain financially stable even during challenging times.In conclusion, the concept of aggregate variable cost plays a critical role in the financial management of a business. By comprehensively understanding this term, companies can better navigate the complexities of production costs, set competitive prices, and make strategic decisions that enhance their overall profitability. As the business landscape continues to evolve, mastering the intricacies of costs like aggregate variable cost will remain a fundamental skill for entrepreneurs and managers alike.

在经济和商业的世界中，理解成本对于有效决策至关重要。一个在讨论生产和预算时经常出现的重要概念是“aggregate variable cost”这个术语。这个术语指的是公司在特定时间段内发生的总可变成本。要充分理解aggregate variable cost的含义，必须分解其组成部分，并了解它们如何影响企业的整体财务健康。可变成本是随着生产或销售水平直接变化的费用。这些可以包括原材料、劳动力和公用事业等成本，这些成本会根据生产的商品数量或提供的服务而波动。与固定成本不同，固定成本无论生产水平如何都保持不变，可变成本更具动态性，可能会显著影响公司的盈利能力。当我们谈论aggregate variable cost时，我们实际上是在查看给定时间范围内所有这些可变成本的总和。例如，如果一家制造公司生产1000个产品，与这些产品的材料、劳动力和能源相关的成本将被视为aggregate variable cost的一部分。如果该公司决定将生产量增加到2000个单位，则aggregate variable cost将相应上升，反映出消耗的额外资源。理解aggregate variable cost至关重要，原因有几个。首先，它使企业能够制定覆盖成本的定价策略，同时确保盈利。通过分析他们的aggregate variable cost，公司可以确定可以以最低价格出售产品而不产生损失的价格。这在竞争激烈的市场中尤为重要，因为定价可以显著影响消费者行为。其次，监控aggregate variable cost帮助企业做出有关生产水平的明智决策。如果一家公司注意到其aggregate variable cost与销售收入不成比例地增加，它可能需要重新评估其生产流程或供应链管理。这可能涉及与供应商谈判更好的价格、投资更高效的机械，甚至缩减生产以使成本与需求相符。此外，理解aggregate variable cost对预算和预测至关重要。公司通常使用可变成本的历史数据来预测未来的支出和收入。这些信息可以指导战略规划，并帮助企业为市场波动做好准备，确保在困难时期保持财务稳定。总之，aggregate variable cost的概念在企业财务管理中扮演着关键角色。通过全面理解这个术语，公司可以更好地应对生产成本的复杂性，设定具有竞争力的价格，并做出增强整体盈利能力的战略决策。随着商业环境的不断发展，掌握像aggregate variable cost这样的成本细节将始终是企业家和管理者的重要技能。