discretionary fixed costs 中文意思是什麼
discretionary fixed costs
解釋
選擇性固定成本- discretionary : 可自行選用的
- fixed : adj. 1. 固定的；確定的，不變的，固執的。2. 【化學】凝固的，不易揮發的。3. 〈美口〉（在經濟上）處境…的。4. 〈美俚〉（比賽等）通過作弊預先安排好結果的。
- costs : 訟費
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The appropriate amounts of discretionary fixed costs are difficult to determine with precision, so budgeted amounts often are based on traditions, rules of thumb, or industry customs
可控固定成本的適當金額很難精確地確定，因此預算金額通常是根據慣例，拇指規則（經驗法則） ，或者行業習慣。 -
Fixed, of capacity, costs may be categorized as committed or discretionary
固定成本是指不隨產量變動而變動的成本，如企業的租金費用和折舊費用。 -
The appropriate amounts of discretionary fixed costs are diffi ? cult to determine with precision, so budgeted amounts often are based on traditions, rules of thumb, or industry customs
準確地計量酌量性固定成本是不可能的，所以他們的預算通常根據傳統、經驗或行業慣例來確定。
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