Profit = income-cost, variable cost, which varies with the output level, including: raw materials needed for output (such as steel needed for automobile production); Production workers configured for the production line; Energy required for factory production; Wait a minute. The variable cost is equal to the total cost minus the fixed cost (VC=TC-FC).
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1, product cost refers to all kinds of expenses incurred by enterprises in order to produce products. It can refer to the total cost of producing a certain number of products in a certain period, or it can refer to the unit cost of producing products in a certain period.
2. Uncontrollable cost is the symmetry of controllable cost, which refers to the cost that cannot be restricted by the behavior of a responsible unit or individual. Uncontrollable costs are generally costs that cannot be selected or have no choice.
3. False cost, also known as estimated cost, is a manifestation of opportunity cost, which refers to the cost that can only be determined by hypothetical inference. It is neither the actual expenditure of the enterprise nor the bookkeeping, but the price of using some economic resources.
4. Manufacturing cost refers to the cost of production activities and the expenses incurred by enterprises in producing products. Manufacturing cost is the monetary expression of the utilization of various resources in the production process, and it is an important index to measure the technology and management level of enterprises.
5. Explicit cost refers to the actual expenditure of production factors that manufacturers need to buy or rent in the factor market, that is, the amount of money paid by enterprises to owners of economic resources other than enterprises. Such as production costs, salary costs, marketing costs, etc. , so it is a tangible cost.
6. Hidden cost refers to the cost that the company loses the opportunity to use its own resources (excluding cash). Relative to the explicit cost, it refers to the total price of those production factors owned by the manufacturer and used in the production process of the enterprise.
7. Cost is the economic value measured in money by consuming resources by producing and selling certain kinds and quantities of products. Enterprises need to consume means of production and labor to produce products, and these consumption is measured in money in the cost, which is manifested in material expenses, depreciation expenses, salary expenses and so on. The business activities of an enterprise include not only production, but also sales activities, so the expenses incurred in sales activities should also be included in the cost. At the same time, in order to manage the production cost, it should also be included in the cost. At the same time, the expenses incurred for managing production and business activities also have the nature of forming costs.
8. Cost is the economic value needed to acquire material resources. Purchasing cost or purchasing cost is the price and expenses paid by enterprises for production and business activities, purchasing various means of production or purchasing commodities. With the continuous production and business activities, these costs are converted into production costs and sales costs.
9. Cost is the value sacrifice of resources paid or payable to achieve a certain goal, which can be measured in monetary units.
10, cost is the economic value sacrificed to achieve one purpose and give up another.