CVP analysis assumes that costs can be accurately divided into fixed costs and variable costs. CVP分析假设成本可以准确地分为固定成本和变动成本(VC)。
Variable costs increase as production increase. 可变成本则随着产量的增加而增加。
In this chart the fixed costs are plotted paralleled to the variable costs. Thus the fixed cost line becomes the total cost line. 在这一图中,固定成本线与变动成本(VC)线平行,固定成本线就成了总成本线。
Contribution margin is the excess of revenue of the profit center over all variable costs of those sales. 边际贡献是指利润中心的销售收入减去售出产品的全部变动成本(VC)后的余额。
Variable costs result from using available capacity. 可变成本由使用可用生产量产生。