ما هو تكلفة متغيرة؟
تكلفة متغيرة A cost that changes in direct proportion to production volume or business activity, such as raw materials, direct labor, and transaction fees.
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “تكلفة متغيرة” Used in Practice?
عندما يزيد الإنتاج، ترتفع التكاليف المتغيرة بشكل متناسب، مما يؤثر مباشرة على هامش الربح الإجمالي وتحليل نقطة التعادل.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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ما هو تكلفة متغيرة؟
A cost that changes in direct proportion to production volume or business activity, such as raw materials, direct labor, and transaction fees.
Where can I learn this term for free?
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