固定成本：它是什么以及如何计算

"Business is personal — it's the most personal thing in the world."

这些是电视节目中迈克尔·斯科特（Michael Scott）的著名话The Office. And although this quote conflicts with the universal belief that business不是personal, Michael's point of view is perfect when learning about a business's fixed costs — or those costs that don't change as a company grows or shrinks.

To identify and calculate your business's fixed costs, let's start by looking at the ones you're already paying in yourpersonallife. Then, we'll explain how a business manages its own fixed costs and review some common fixed cost examples.

固定成本与可变成本， 哪个do随着公司或多或少销售其产品的bob全站app变化。

To better understand how fixed and variable costs differ, let's use personal finances as an example. As a single adult, your expenses would normally include a monthly rent or mortgage, utility bill, car payment, healthcare, commuting costs, and groceries. If you have children, this can increase可变成本like groceries, gas expenses, and healthcare.

While your variable costs increase after starting a family, your mortgage payment, utility bill, commuting costs, and car payment don't change for as long as you're in the same home and car. These expenses are your固定成本because you pay the same amount no matter what changes you make to your personal routine.

In keeping with this concept, let's say a startup ecommerce business pays for warehouse space to管理其库存，以及10名客户服务员工来管理订单查询。它突然签署了客户的重复订单，该订单需要另外五个付费客户服务代表。当创业公司的工资支出上升时，仓库的固定成本保持不变。

To get the full picture of what costs are associated with running your business, it's important to understand the total fixed cost and average fixed cost.

总固定成本

总固定成本是固定成本的总和that are necessary for running your business during a given period of time (such as monthly or annually).

平均固定成本

Keep in mind you have to keep track of your business's fixed costs differently than you would your own. This is where the平均固定成本comes into play.

平均固定成本是公司支付的总固定成本，除以公司目前正在制造的产品单位数量。bob全站app这告诉您您的固定费用每单位, giving you a sense of how much the business is guaranteed to pay each time it produces a unit of your product — before factoring in the variable costs to actually produce it.

让我们重新审视前面的电子商务启动示例。假设该业务每月为管理库存所需的仓库空间支付5,000美元，并以每月800美元的价格租赁两种叉车。上个月，他们开发了50个产品。

无论出售多少产品，仓库和叉车成本都保持不变$6,600. By dividing its TFC by 50 — the number of units the business produced last month — the company can see its average fixed cost per unit of product. This would be $6,600 ÷ 50, or每单位$ 132.

如何计算固定成本

To calculate fixed cost, follow these steps:

1. Identify your building rent, website cost, and similar monthly bills.
2. 你会考虑未来重复费用incur from equipment depreciation.
3. Isolate all of these fixed costs to the business.
4. 将这些成本的总成本添加成总成本（TFC）。
5. 确定一个月内创建的产品单元数量。
6. 将您的TFC除以平均固定成本（AFC）的每月创建的单位数量。

固定成本示例

到目前为止，我们已经确定了一些固定成本示例，因为考虑了我们已经作为个人支付的成本。房屋抵押贷款是在仓库空间上租赁的，因为汽车付款是在叉车上租赁的。

But there are a number of fixed costs your business might incur that you rarely pay in your personal life. In fact, some variable costs to individuals are固定成本向企业。这是任何发展中国家要记住的固定成本的主列表：bob全站app

• 在办公空间上租赁：If you rent office space to serve as headquarters or employee workspace, these costs tend to be relatively stable.
• 水电费：公司办公室的公用事业费用成本可能会随着季节的变化而波动，但bob全站app通常不受业务运营的影响。
• Website hosting costs:When you register your website domain, you pay a small monthly cost that remains static despite the business you perform on that website.
• 电子商务托管平台：Ecommerce platforms integrate with your website so you can conduct transactions with customers. They typically charge a low fixed cost per month.
• Lease on warehouse space:仓库的支付方式与您在办公空间上支付租金的方式相同。成本相对稳定，但您可能会遇到可能影响成本的存储和容量限制。
• 制造设备：购买产品后，您需要生产的设备是您的产品，但它会在其一生中贬值。如果您知道何时必须每年更换设备，折旧可能会成为固定成本。
• Lease on trucks for shipment:If your company sells physical products, transportation may be a regular cost. Truck leases work the same way as a car payment, and will not charge differently depending on how many shipments you make.
• 小型企业贷款：如果您要通过银行贷款为新业务提供资金，则您的贷款付款不会随您的业务绩效而改变。只要您有余额可以支付该贷款，它们就可以固定。
• Property tax:您的办公室空间的建筑经理可能会收取您的财产税，只要您的业务从事财产，就可以支付固定费用。
• 健康保险：Health insurance costs might be a variable cost to an individual if they add or remove dependents from their policy, but to a business, the recurring costs to an insurer are fixed.

Calculating your fixed costs isn't always the most fun part of growing your business. But knowing what they are, and when you'll pay each one, gives you the peace of mind you need to serve and delight your customers.