¿Qué es Costo Variable?
Costo Variable 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 “Costo Variable” Used in Practice?
Cuando aumenta la producción, los costos variables suben proporcionalmente, afectando directamente el margen bruto y el análisis del punto de equilibrio.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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¿Qué es Costo Variable?
A cost that changes in direct proportion to production volume or business activity, such as raw materials, direct labor, and transaction fees.
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