Average variable cost
发音：英 [??v?r?d? ?ve?d??n k?st] ；美 [??v?r?d? ?ve?d??n k?st]
基础释义：平均变动成本
英语范文：
The average variable cost is the cost of production divided by the number of units sold. It includes all the costs that vary with the quantity produced, such as materials, labor, and overhead expenses.
In order to calculate the average variable cost, we need to add up all the costs related to production and divide that sum by the number of units sold. This helps us understand how much we are spending on each unit sold and how much profit we are making on each sale.
In addition, average variable cost is an important metric for analyzing a company's profitability and assessing its ability to compete in the market. It helps us understand how efficient a company is in terms of its production costs and how it compares to its competitors.
In conclusion, average variable cost is an essential concept in business analysis that helps us understand a company's profitability and efficiency in the market.
Average Variable Cost
Average Variable Cost（AVC）是指在一定时间内，企业在生产过程中所消耗的直接成本，包括原材料、人工成本、设备折旧等。它反映了企业在生产过程中的效率和管理水平，是衡量企业盈利能力的重要指标之一。
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英语范文：
标题：提高AVC的有效途径
随着市场竞争的加剧，企业要想在市场中立足，就必须不断提高自身的生产效率和管理水平。其中，降低AVC是一个非常重要的途径。
首先，企业应该优化生产流程，减少不必要的浪费，提高生产效率。这可以通过引入先进的生产设备和技术，提高生产线的自动化程度来实现。同时，企业还应该加强员工培训，提高员工的技能和素质，从而提高生产效率和质量。
其次，企业应该加强成本管理，控制成本开支。这包括对原材料和人工成本的合理控制，以及对设备折旧的合理利用。同时，企业还应该加强库存管理，避免库存积压和浪费。
最后，企业应该建立完善的绩效考核制度，激励员工积极工作，提高工作效率和质量。同时，企业还应该加强内部控制，避免不必要的损失和浪费。
通过以上措施的实施，企业可以有效地降低AVC，提高盈利能力，增强市场竞争力。
Average variable cost
Average variable cost refers to the average cost of production for a certain product or service, excluding fixed costs such as rent or depreciation. It represents the variable expenses incurred during the production process, such as materials, labor, and other resources.
The formula for calculating average variable cost is: (Total variable expenses / Total quantity produced) = Avg. Variable Cost.
In business, it is important to monitor average variable cost to understand the efficiency of production and identify areas for cost reduction. By analyzing trends in average variable cost, companies can identify bottlenecks in production, identify inefficiencies, and make informed decisions on resource allocation.
Sample English Essay:
"In today's competitive business environment, companies must constantly strive to reduce costs while maintaining quality. Average variable cost analysis is a crucial tool in this effort. By tracking the average cost per unit produced, companies can identify areas for improvement and make informed decisions on resource allocation.
For example, if we discover that our production process is inefficient in a certain area, we can implement changes to improve efficiency and reduce variable costs. This could include optimizing our production line, implementing new technologies, or renegotiating our supplier agreements to obtain better pricing.
By analyzing average variable cost, companies can also identify trends in their business that may indicate future cost increases or decreases. This allows them to proactively manage their expenses and maintain a healthy bottom line."
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