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商科assignment代写_专业商科写作范文

发布时间：2021-01-17

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英国本科assignment写作范文参考 Choose a business you may be familiar with and identify one fixed cost and one variable cost. Try to be specific!

Fixed costs refer to that part of costs which do not change with output of products within a certain range, such as depreciation of fixed assets of hotels (Pavlatos and Paggios, 2009). Fixed cost is characterized by that within a certain range, total fixed costs do not change as volume of business changes; Changes in unit fixed costs will increase or decrease oppositely as volume of business changes. Therefore, in the off-season, hotels can attract more customers through discounting, which helps to reduce fixed costs that the hotels spend on each consumer.
Variable costs refer to the cost items in total costs that vary with changes in output. For a hotel, when amount of customers during a certain period of time increases, the hotel needs to increase the supply of food, beverages, these costs should be included in variable costs (Pavlatos and Paggios, 2009). Variable costs are characterized by that total variable costs change positively with changes in the volume of business, Variable costs per unit remain unchanged. It is necessary for hotels to increase investment in variable costs when amount of customers increases, but they may take the following measures to reduce variable costs: controlling food and beverage purchase price, reducing the waste of food and beverages and so on.

References
Pavlatos, O. and Paggios, I. (2009 ). Activity-Based Costing in the Hospitality Industry: Evidence From Greece. Journal of Hospitality & Tourism Research, 11(33): 511 - 527