average total cost

简明释义

平均总成本

英英释义

例句

1.When launching a new product, it's crucial to estimate the average total cost accurately.

在推出新产品时，准确估算平均总成本至关重要。

2.Understanding the average total cost helps in making informed investment decisions.

理解平均总成本有助于做出明智的投资决策。

3.To maximize profits, businesses often analyze their average total cost over different production levels.

为了最大化利润，企业通常会分析不同生产水平下的平均总成本。

4.A decrease in average total cost can indicate improved efficiency in production.

在生产中，平均总成本的降低可能表明效率的提高。

5.The company calculated its average total cost to determine pricing strategies.

公司计算了其平均总成本以确定定价策略。

作文

In the world of economics and business, understanding costs is crucial for making informed decisions. One important concept that often arises in this context is the average total cost. The average total cost refers to the total cost of production divided by the number of units produced. This metric helps businesses determine how much it costs to produce each unit of a good or service, which is essential for pricing strategies and profitability analysis.To break it down further, the total cost includes both fixed and variable costs. Fixed costs are expenses that do not change with the level of output, such as rent, salaries, and equipment. On the other hand, variable costs fluctuate with production levels, such as raw materials and labor directly involved in manufacturing. By calculating the average total cost, businesses can gain insights into their overall cost structure and efficiency.For example, consider a company that manufactures bicycles. If the total cost of producing 100 bicycles is $10,000, the average total cost would be $10,000 divided by 100, resulting in an average total cost of $100 per bicycle. This figure is vital for the company to set a competitive selling price. If the market price for a bicycle is significantly higher than the average total cost, the company can expect to make a profit. Conversely, if the market price is lower, the company may need to reevaluate its production processes or pricing strategy to avoid losses.Understanding the average total cost also aids in decision-making related to scaling production. As a business grows and increases its output, it is essential to monitor how the average total cost changes. Often, businesses experience economies of scale, where the average total cost decreases as production increases due to the spreading of fixed costs over more units. This phenomenon can provide a competitive advantage in the market.Moreover, the average total cost can help businesses identify their breakeven point, which is the level of sales at which total revenues equal total costs. Understanding this point is critical for financial planning and risk management. If a company knows its average total cost, it can set sales targets and evaluate the viability of new projects or product lines.In conclusion, the concept of average total cost is fundamental in the fields of economics and business. It serves as a key indicator of production efficiency, pricing strategy, and financial health. By analyzing the average total cost, businesses can make informed decisions that enhance profitability and ensure long-term sustainability. Therefore, mastering this concept is essential for anyone looking to succeed in the competitive landscape of business today.

在经济和商业领域，了解成本对于做出明智的决策至关重要。一个常常出现的重要概念是平均总成本。平均总成本指的是生产的总成本除以生产的单位数量。这个指标帮助企业确定生产每个商品或服务的成本，这对于定价策略和盈利能力分析至关重要。进一步分析，总成本包括固定成本和变动成本。固定成本是指不随产出水平变化的费用，如租金、薪水和设备。另一方面，变动成本则随着生产水平的变化而波动，例如原材料和直接参与制造的劳动力。通过计算平均总成本，企业可以深入了解其整体成本结构和效率。例如，考虑一家制造自行车的公司。如果生产100辆自行车的总成本为10,000美元，则平均总成本将为10,000美元除以100，结果为每辆自行车100美元。这个数字对公司设定竞争性售价至关重要。如果市场上自行车的价格远高于平均总成本，公司可以预期获得利润。相反，如果市场价格较低，公司可能需要重新评估其生产流程或定价策略，以避免亏损。理解平均总成本还有助于与扩大生产相关的决策。随着企业的成长和产量的增加，监控平均总成本的变化至关重要。通常，企业会经历规模经济，即随着生产的增加，平均总成本因固定成本在更多单位之间分摊而降低。这种现象可以在市场中提供竞争优势。此外，平均总成本还可以帮助企业识别其盈亏平衡点，即总收入等于总成本的销售水平。了解这一点对于财务规划和风险管理至关重要。如果一家公司知道其平均总成本，就可以设定销售目标并评估新项目或产品线的可行性。总之，平均总成本的概念在经济和商业领域中是基础性的。它作为生产效率、定价策略和财务健康的关键指标。通过分析平均总成本，企业可以做出增强盈利能力和确保长期可持续性的明智决策。因此，掌握这一概念对于任何希望在当今竞争激烈的商业环境中取得成功的人来说都是至关重要的。