Average fixed cost
释义：平均固定成本
发音：英 [??v??d??n f?st k?nst] 美 [??v??rd??n f?st k?nst]
英语范文：
The average fixed cost of producing a product is an important factor in determining the profitability of a business. It represents the cost of maintaining a fixed asset, such as equipment or buildings, over a period of time. If the average fixed cost is high, it can have a negative impact on the profitability of a business, as it reduces the margin between the cost of producing a product and the selling price. Therefore, it is important for businesses to carefully manage their fixed costs to ensure they are not unnecessarily high.
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Average fixed cost
Average fixed cost是指在特定时间段内，公司或组织平均分配给固定成本的金额。这个概念在商业决策和财务分析中非常重要，因为它可以帮助我们了解公司的运营成本结构，并评估公司的盈利能力。
发音：Average [??v??r?] fixed [?f?kst] cost [k??st]
例如，假设一家制造公司每月固定成本为50,000美元，生产一定数量的产品。如果平均固定成本占销售额的20%，那么该公司可以通过计算平均固定成本来评估其盈利能力。如果平均固定成本低于该公司的目标利润率，那么该公司可能会考虑增加产量或寻找更有效的成本控制方法。
围绕Average fixed cost写一篇英语范文：
标题：控制固定成本，提高盈利能力
随着市场竞争的加剧，制造公司需要不断优化其运营成本，以提高盈利能力。在众多成本中，固定成本是一个重要的组成部分。为了更好地控制固定成本，我们可以通过计算平均固定成本来了解公司的成本结构。
平均固定成本是指特定时间段内公司平均分配给固定成本的金额。通过计算平均固定成本，我们可以评估公司的盈利能力，并采取相应的措施来降低成本。例如，如果平均固定成本占销售额的20%，而该公司的目标利润率高于这个数字，那么该公司可以考虑增加产量或寻找更有效的成本控制方法。
除了控制固定成本外，公司还可以采取其他措施来提高盈利能力。首先，优化生产流程可以提高生产效率，从而降低单位成本。其次，合理利用资源可以减少浪费，提高资源利用率。此外，与供应商建立良好的合作关系，争取更有利的采购条件，也可以降低采购成本。
总之，控制固定成本是提高盈利能力的重要手段之一。通过计算平均固定成本，公司可以了解其成本结构并采取相应的措施来降低成本。此外，优化生产流程、合理利用资源和与供应商建立良好关系也可以帮助公司提高盈利能力。
Average fixed cost
Average fixed cost refers to the average cost of fixed assets used in business operations. It includes the cost of equipment, building, and other fixed assets.
发音：英 [??v?r?d? ?f?st?k?s]
范文：
The average fixed cost of our company is X dollars per year. We have to pay for the upkeep of our fixed assets, including maintenance and repairs, which adds to our operating expenses. However, the fixed cost is necessary for our business operations and helps us maintain our production capacity and quality standards.
In order to reduce the average fixed cost, we can consider investing in more efficient equipment and facilities, which will reduce the cost of upkeep. We can also consider optimizing our production processes to reduce wastage and improve efficiency, which will also reduce the fixed cost. Finally, we can also consider reducing our operating expenses by cutting unnecessary expenses and optimizing our resource allocation.
In conclusion, the average fixed cost is an essential component of our business operations and helps us maintain our production capacity and quality standards. By investing in more efficient equipment and facilities, optimizing our production processes, and reducing unnecessary expenses, we can reduce the average fixed cost and improve our overall profitability.
