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Variable and fixed costs

Why variable costs are usually more relevant than fixed costs in short term decision making ?

據我自己理解係, fixed cost 唔會點變, 差唔多個個月都要付一樣既錢, 唔會點 affect 到 短期既 產品(specific order )價格.

但我又唔知點 explain 呢個點, 同埋諗唔到其他理由.

1 Answer

  • 1 decade ago
    Favorite Answer


    首先,relevant cost 的定義是受decision making 而改變的cost 就是relevant cost.

    通常, fixed costs 都可能是有長期合約的.不受短期決定而變改‧所以, fixed costs "likely" 是 irrelevant costs for 短期決定.

    For example:

    延長營業時間的決定 不會引致租金 (likely to be fixed cost) 卽時上升. 因此,租金在呢個決定上是 irrelevant cost.

    另一方面,延長營業時間要OT, 令一Dvariable costs 如銷售成本, 伙記人工, 电費上升. 因此,variable costs 是有機會成為relevant cost.

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