Что такое Переменные издержки?
Переменные издержки 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 “Переменные издержки” Used in Practice?
При увеличении объема производства переменные издержки растут пропорционально, напрямую влияя на валовую прибыль и анализ безубыточности.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Что такое Переменные издержки?
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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