变动成本

Shipping income is analyzed according to various affreightment businesses. Shipping cost includes of capital cost, dealing cost and voyage variable cost.

船舶收入是按不同租船方式分析收入来源，船舶成本则细分为资本成本、营运成本和航次变动成本来分析。

We may classify costs as variable cost and fixed cost for the purpose of planning and control.

为了计划和控制，我们可以把成本划分为固定成本和变动成本。

By the look of cost attitude, the cost variance that the cost variance has changed and fixing the cost variance.

从成本性态看，成本差异有变动成本差异和固定成本差异。

The main contents in this course include job order costing, process costing, cost-volume-profit analysis, short term operating decision, long term capital expenditure decision, master budget, responsibility center and responsibility accounting, activity based costing and activity based management, performance evaluation and balance score card, quality cost accounting, etc.

它的主要内容包括分批成本计算法、分步成本计算法、标准成本与成本差异分析、成本习性分析与变动成本计算法、本量利分析、短期经营决策、长期资本支出决策、全面预算、责任中心和责任会计、作业成本计算和作业成本管理、业绩衡量与平衡记分卡、质量成本会计和信息资源会计。

Some costs include both a fixed and a variable costs element.

有些成本同时包含固定成份和变动成份，它们被称为准变动成本或混合成本。

Some costs include both a fixed and a variable costs element. They are called semi -variable costs or mixed costs.

有些成本同时包含固定成份和变动成份，它们被称为准变动成本或混合成本。

As sales increase variable costs have a tendency to increase.

变动成本随着销售额的增加，变动成本也会增加。

A different way of analysing and classifying costs is into fixed costs and variable costs .

按分析的方法不同把成本分为固定成本和变动成本。

And the operating costs are divided into fixed and variable costs.

而经营成本又分为固定成本和变动成本。

Thirdly, by making particular research of the bunker surcharge and port charge which are the main parts of the variable costs of ship transportation and also by improving the value chain and discussing the cost driver, the author has proposed the relative cost control measurements.

对船舶运输成本中的重要的航次变动成本燃油和港口费进行了较为深入细致的研究，通过改造价值链和探讨战略成本动因提出相应的成本控制措施。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。