average variable cost

简明释义

平均可变成本

英英释义

例句

1.Reducing the average variable cost can help improve overall profitability.

降低平均变动成本可以帮助提高整体盈利能力。

2.The company calculated its average variable cost to determine pricing strategies.

公司计算了其平均变动成本以确定定价策略。

3.In the manufacturing sector, understanding the average variable cost is crucial for budgeting.

在制造业中，理解平均变动成本对预算至关重要。

4.By analyzing the average variable cost, the firm identified areas for cost reduction.

通过分析平均变动成本，公司识别出了成本削减的领域。

5.The average variable cost of production increased due to rising material prices.

由于材料价格上涨，生产的平均变动成本增加了。

作文

Understanding the concept of average variable cost is crucial for anyone studying economics or managing a business. The term refers to the variable costs incurred by producing each unit of a good or service, averaged over all units produced. Variable costs are expenses that change in proportion to the level of production, such as materials and labor directly associated with manufacturing. In contrast, fixed costs remain constant regardless of production levels, like rent or salaries of permanent staff.To illustrate the importance of average variable cost, let’s consider a small bakery that produces cupcakes. The bakery incurs various costs: flour, sugar, eggs, and labor are variable costs, while rent for the shop and equipment depreciation are fixed costs. If the bakery produces 100 cupcakes and spends $200 on ingredients and $100 on labor, the total variable cost would be $300. To find the average variable cost, we divide the total variable cost by the number of cupcakes produced. In this case, it would be $300 divided by 100, resulting in an average variable cost of $3 per cupcake.Knowing the average variable cost helps the bakery owner set prices for their cupcakes. If they want to make a profit, they need to sell each cupcake for more than the average variable cost. For instance, if the owner decides to sell each cupcake for $4, they would make a profit of $1 per cupcake after covering the variable costs. However, if the market price drops to $2, the bakery would incur a loss of $1 per cupcake since the selling price would not cover the average variable cost.Moreover, understanding average variable cost can assist in decision-making regarding production levels. If the bakery finds that the average variable cost decreases as they produce more cupcakes due to economies of scale, they may decide to increase production to lower costs per unit. Conversely, if the average variable cost rises with increased production due to inefficiencies or overtime labor costs, the owner might reconsider their production strategy.In addition, analyzing the average variable cost is essential for budgeting and financial forecasting. By estimating future production levels and corresponding variable costs, businesses can create more accurate budgets and financial plans. They can also assess the impact of changes in input prices, such as an increase in flour prices, on overall profitability.In conclusion, the concept of average variable cost is a fundamental aspect of economic analysis and business management. It allows entrepreneurs and managers to make informed decisions about pricing, production levels, and budgeting. By understanding how variable costs behave with changes in production, businesses can optimize their operations and improve their financial outcomes. Thus, mastering the concept of average variable cost is essential for anyone looking to succeed in the competitive world of business.

理解平均可变成本的概念对于任何学习经济学或管理业务的人来说都是至关重要的。这个术语指的是生产每单位商品或服务所产生的可变成本，按所有生产单位的平均值计算。可变成本是随着生产水平变化而变化的费用，例如与制造直接相关的材料和劳动力。而固定成本则保持不变，无论生产水平如何，比如租金或永久员工的工资。为了说明平均可变成本的重要性，让我们考虑一个小型面包店，它生产杯子蛋糕。面包店会产生各种成本：面粉、糖、鸡蛋和劳动是可变成本，而商店的租金和设备折旧是固定成本。如果面包店生产100个杯子蛋糕，并在原料上花费200美元，劳动上花费100美元，则总可变成本为300美元。为了找到平均可变成本，我们将总可变成本除以生产的杯子蛋糕数量。在这种情况下，就是300美元除以100，得出每个杯子蛋糕的平均可变成本为3美元。了解平均可变成本有助于面包店老板为他们的杯子蛋糕定价。如果他们想要盈利，就需要以高于平均可变成本的价格出售每个杯子蛋糕。例如，如果老板决定以4美元的价格出售每个杯子蛋糕，他们将在覆盖可变成本后每个杯子蛋糕赚取1美元的利润。然而，如果市场价格跌至2美元，面包店将会遭受每个杯子蛋糕1美元的亏损，因为售价无法覆盖平均可变成本。此外，理解平均可变成本可以帮助做出关于生产水平的决策。如果面包店发现由于规模经济，随着生产更多杯子蛋糕，平均可变成本降低，他们可能会决定增加生产以降低每单位的成本。相反，如果随着生产增加，因效率低下或加班工资导致平均可变成本上升，老板可能会重新考虑他们的生产策略。此外，分析平均可变成本对于预算和财务预测也至关重要。通过估计未来的生产水平和相应的可变成本，企业可以制定更准确的预算和财务计划。他们还可以评估输入价格变化（例如面粉价格上涨）对整体盈利能力的影响。总之，平均可变成本的概念是经济分析和商业管理的基本方面。它使企业家和管理者能够就定价、生产水平和预算做出明智的决策。通过理解可变成本在生产变化时的表现，企业可以优化其运营并改善财务结果。因此，掌握平均可变成本的概念对于任何希望在竞争激烈的商业世界中取得成功的人来说都是必不可少的。