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totally variable cost

См.: абсолютно переменные затраты.



totally variable cost

totally variable cost - (TVC) Those costs that vary 1-to-1 for every increase or decrease in the number of units produced.

Usage: In most manufacturing cases, the majority of totally variable cost is raw materials. Commissions, outsourced heat treating, powder coating, and galvanizing are other common examples of TVCs. In almost all conventional manufacturing cases, labor is not a totally variable cost. TVC is subtracted from sales revenue as part of the throughput calculation.