[会计] 总成本
3、总成本( Total Cost):指短期内生产一定产量所付出的全部成本,厂商总固定成本与总变动成本之和。由于TVC是产量的函数,因此TC也是产量的函数。
总费用
总费用 ( total cost ):抽样总的费用预算(只有参考价值,没有参与计算, 对基本费用和单个样本费用没有约束作用)。 基本费用(Base Cost) :抽样基本费用。
完全成本总成本
total cost 总成本 ; 总费用 ; 完全成本总成本 ; 总本钱 carrying cost 保管费 ; 持有成本 ; 资金成本差额 ; 利息成本 .
总本钱
total cost 总成本 ; 总费用 ; 完全成本总成本 ; 总本钱 carrying cost 保管费 ; 持有成本 ; 资金成本差额 ; 利息成本 ..
平均总成本
总体拥有成本 ; 总拥有成本 ; 整体拥有成本
总成本函数 ; 供应链的总成本函数
In economics and cost accounting, total cost (TC) describes the total economic cost of production and is made up of variable costs, which vary according to the quantity of a good produced and include inputs such as labor and raw materials, plus fixed costs, which are independent of the quantity of a good produced and include inputs (capital) that cannot be varied in the short term, such as buildings and machinery.Total cost in economics includes the total opportunity cost of each factor of production as part of its fixed or variable costs.The rate at which total cost changes as the amount produced changes is called marginal cost. This is also known as the marginal unit variable cost.If one assumes that the unit variable cost is constant, as in cost-volume-profit analysis developed and used in cost accounting by the accountants, then total cost is linear in volume, and given by: total cost = fixed costs + unit variable cost * amount.The total cost of producing a specific level of output is the cost of all the factors of input used. Conventionally, economists use models with two inputs: capital, K; and labor, L. Capital is assumed to be the fixed input, meaning that the amount of capital used does not vary with the level of production. The rental price per unit of capital is denoted r. Thus, the total fixed costs equal Kr. Labor is the variable input, meaning that the amount of labor used varies with the level of output. In fact, in the short run, the only way to vary output is by varying the amount of the variable input. Labor is denoted L and the per unit cost, or wage rate, is denoted w, so the total variable costs is Lw. Consequently, total cost is fixed costs (FC) plus variable cost (VC), or TC = FC + VC = Kr +wL.Other economic models have the total variable cost curve (and therefore total cost curve) illustrate the concepts of increasing, and later diminishing, marginal returns.In marketing, it is necessary to know how total costs divide between variable and fixed. "This distinction is crucial in forecasting the earnings generated by various changes in unit sales and thus the financial impact of proposed marketing campaigns." In a survey of nearly 200 senior marketing managers, 60 percent responded that they found the "variable and fixed costs" metric very useful.