This paper also discusses cost efficiency evaluation under fixed inputs . There are two methods to cost computation : total cost method and variable cost method . The paper analyses advantages and disadvantage of the two methods and provides conditions under which each can be used .
在含固定输入要素情形下,对于现有的2种成本度量方法, 完全成本法和 变动 成本法,本文探析了这2种方法各自的优点和缺点,并指出了各自的应用条件。
Total cost is fixed cost plus variable cost .
总成本等于固定成本加上 可变 成本。
The chart shows that the fixed costs are represented be the difference between the total cost line and the variable cost line .
从上图可以看出,固定成本即 总成本线与 变动 成本线之间的差距。
If the price is between average total cost and average variable cost at the profit-maximizing output then the firm is said to be in a loss-minimizing condition .
一个公司被认为是一个正常的利润时,其 经济 利润为零。便会出现这种情况的平均 总 成本等于价格在利润最大化输出。
It is drawn to intersect both average total cost and average variable cost at their lowest points .
这条曲线都是在平均 总成本和平均 可变 成本的最低点分别与它们相交。
美[ˈtotl ˈvɛriəbəl kɔst]英[ˈtəutəl ˈvɛəriəbl kɔst]
总变动成本