O que e Custo Variável?
Custo Variável 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 “Custo Variável” Used in Practice?
Quando a produção aumenta, os custos variáveis sobem proporcionalmente, afetando diretamente a margem bruta e a análise do ponto de equilíbrio.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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O que e Custo Variável?
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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