不可避免成本

可避免与不可避免成本

Avoidable and unavoidable costs

引进可避免固定成本和不可避免固定成本的概念，对传统本量利分析的数学模型进行了改进，使之更趋完善。

In this essay , in order to perfect it , the model is improved by introducing the concept of avoidable fixed cost and un avoidable fixed cost .

政府通过征税方式将资源从私人部门向公共部门转移过程中，必然要耗费一定资源，它是满足资源配置效率所不可避免的成本，这种成本即税收成本。

Resource consuming is inevitable during the taxation , or the resource transferring process from private department to public department , which is the unavoidable cost during the taxation in order to keep the process efficient .

虽然ASIC的设计速度快、性能高，但是其有着不可避免的研发成本高，研发周期长，灵活性差等问题。

Although ASIC design has the advantages of high-performance and low-area , its shortages of high development cost , long development period and low-flexibility are inevitable .

损失并不是商业运作上“不可避免”的成本，而是可以通过管理来预防和消除的。

The loss was not a commercial operation " inevitable " cost , but can be managed to prevent and eliminate the .