| 词汇 |
fixed cost |
| 释义 |
fixed cost
固定成本
指短期内不随产出水准的变动而增减的成本，亦即在不生产的情况下，仍要支付的成本费用。由定义可知，长期没有固定成本，亦即所有的成本在长期时皆是可变的。事实上，固定成本的概念只适用於一有限期间内所有计划的会计目的，并没有任何成本是固定不变的。例如变动成本会随着生产量或销售变动，却不一定有直接因果关系，它们在某一程度的生产量或销售量之下可能只是固定成本，而当生产或销售数量超过某一程度後则会变成变动成本。 |
| 随便看 |
- cost control
- cost-cutting
- cost effective
- cost-effective
- cost-effectiveness
- cost-effectiveness
- costermonger
- cost escalation clause
- cost escalation insurance
- cost-free
- cost & freight non-conference freight
- cost,insurance and freight
- cost,insurance and freight price
- cost,insurance,freight and commission
- cost,insurance,freight and commission and interest
- cost,insurance,freight and exchange
- cost,insurance,freight and interest
- cost,insurance,freight,cleared
- cost,insurance,freight,landed
- costive
- costless
- costliness
- costly
- costmary
- cost of capital
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