cost of sales 包括fixed cost吗_百度知道
cost of sales 包括fixed cost吗
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只包括分摊的固定成本，不是全部。
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出门在外也不愁Fixed cost - 努力实现梦想是活着的唯一证明的日志,人人网,努力实现梦想是活着的唯一证明的公共主页
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Fixed cost
Decomposing
plus . Along with , fixed costs make up one of the two components of : total cost is equal to fixed costs plus variable costs.
In economics, fixed costs are business
that are not dependent on the level of goods or services produced by the business. They tend to be time-related, such as salaries or rents being paid per month, and are often referred to as overhead costs. This is in contrast to , which are volume-related (and are paid per quantity produced).
In , fixed costs are defined as expenses that do not change as a function of the activity of a business, within the relevant period. For example, a
must pay rent and utility bills irrespective of sales.
In , it is necessary to know how costs divide between variable and fixed. This distinction is crucial in forecasting the earnings generated by various changes in unit sales and thus the financial impact of proposed marketing campaigns. In a survey of nearly 200 senior marketing managers, 60 percent responded that they found the "variable and fixed costs" metric very useful.
[] Areas of confusion
Fixed costs are n they will change over time, but are fixed in relation to the quantity of production for the relevant period. For example, a company may have unexpected and unpredictable expenses unr and warehouse costs and the like are fixed only over the time period of the lease.
By definition, there are no fixed costs in the long run. Investments in facilities, equipment, and the basic organization that can't be significantly reduced in a short period of time are referred to as committed fixed costs. Discretionary fixed costs usually arise from annual decisions by management to spend on certain fixed cost items. Examples of discretionary costs are advertising, machine maintenance, and research & development expenditures. Discretionary fixed costs can be expensive.
In business planning and management accounting, usage of the terms fixed costs, variable costs and ot...
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人人移动客户端下载求discretionary variable cost ,Cost speciation analysis committed fixed costs mixed cost 英文释义_百度作业帮
求discretionary variable cost ,Cost speciation analysis committed fixed costs mixed cost 英文释义
discretionary costa cost that is periodically reviewed by adecision maker in a process of determining whether it continuesfixed costA cost that does not vary depending on production or sales levels, such as rent, property tax, insurance, or interest expense.A mixed cost is a cost that contains both a fixed component and a variable component.As the level of usage of a mixed cost item increases, the fixed component of the cost will not change, while the variable component will increase.第二个米有找到说的~希望对你有帮助哦~Our products:
Cost of Sales
Accounting
Cost of sales refers to the direct costs attributable to the production of the goods or supply of services by an entity. It is also commonly known as the &cost of goods sold (COGS)&.
Cost of sales measures the cost of goods produced or services provided in a period by an entity. It includes the cost of the direct materials used in producing the goods, direct labor costs used to produce the good, along with any other direct costs associated with the production of goods. In case of services cost of sales includes the labor cost or salaries of the employees and other directly attributable costs.
Cost of sales does not include indirect expenses such as distribution costs and marketing costs. It appears on the
and is deducted from the sales revenue for the calculation of gross profit (or gross margin).
The exact costs included in the calculation of cost of sales will differ from one type of business to another. The cost of sales attributed to a company's products or services are expensed as the company sells these goods.
As the cost of sales does not include overhead costs, it has a higher proportion of variable cost than the operating costs. Some fixed costs, such as labor costs, might be included in the cost of sales. But in most of the cases, the cost of sales consists almost entirely of variable costs.
Because inventory may be revalued, the cost of sales in a particular period reflects both any revaluation of inventory and the methods of allocating the cost of inventory such as first in, first out (FIFO), and average cost. The methods of allocation of overhead costs to particular products will also affect the cost of sales.
There are several ways to calculate cost of sales. The basic, and commonly used, method is described here. This method starts with the opening inventory for the period and adds the total amount of purchases made during the period and then deducts the closing inventory. This calculation gives the cost of the inventory sold by the entity during the period.
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