Question

Определите, какие издержки в вашей мастерской будут постоянными, а какие переменными. Издержки:плата за аренду помещения, сдельная оплата труда рабочих, повременная оплата труда рабочих, плата за электроэнергию для оборудования,коммунальные платежи, расходы на упаковку, расходы на сырье

Answer 1

Постоянные - 1,4,5
переменные - 2, 3, 6, 7

Answer 2

Identifying Fixed and Variable Costs in the Workshop

In a workshop, there are various costs that can be categorized as either fixed or variable. Let's break down the costs provided and determine which ones are fixed and which ones are variable.

Fixed Costs: 1. Rent for the Workshop Space: The cost of renting the workshop space is a fixed cost as it remains constant regardless of the level of production or activity within the workshop. 2. Utility Bills (Electricity for Equipment) and Overhead Expenses: These are typically considered fixed costs as they are necessary for the operation of the workshop and do not fluctuate with production levels.

Variable Costs: 1. Piecework Wages for Workers: The payment of workers on a piecework basis is a variable cost, as it directly varies with the level of production or output. 2. Time-based Wages for Workers: Similarly, the payment of workers on an hourly or time-based basis is also a variable cost, as it is directly tied to the amount of time worked. 3. Packaging Expenses: The cost of packaging materials is a variable cost, as it increases or decreases with the level of production and the number of units produced. 4. Raw Material Costs: The expenses incurred for purchasing raw materials are variable costs, as they directly correlate with the level of production and the quantity of raw materials used.

It's important to note that while some costs may be traditionally classified as fixed or variable, the distinction can sometimes be more nuanced and depend on the specific circumstances of the workshop.

Would you like to delve deeper into any specific aspect of cost management in a workshop?