| 单词 | full cost pricing |
| 释义 | full cost pricing The practice of setting prices so as to cover what average cost would be at a normal rate of production, plus a conventional mark-up. At times when output is low, actual average costs exceed those when output is normal, as fixed costs have to be spread over a lower output level. One argument for full cost pricing is that firms frequently have to quote a price for much of their output before they know what total output is going to be, and before they know some of their costs. Under these conditions their cost calculations are bound to be partly notional. |
| 随便看 |
|
英汉经管词典收录了3426条经济管理类英汉双解词条，基本涵盖了经济学、管理学、金融学、会计学、证券期货、商务活动等领域的常用英语单词及短语词组的翻译及用法，是学习及工作的有利工具。