Combined with the analysis of capital volume profit of Hubei Tailong company in 2014, we can see that in the operation process of the company in 2014, the accounts receivable increased by 5000 compared with the beginning of the period More than 10000 yuan, leading to the bank and private borrowing behavior beyond expectations, which to a certain extent increased the financial expenses (interest expenses), this part will be included in the discretionary fixed costs, therefore, the fixed costs are constantly changing. At the same time, during the year, the company also carried out relevant research and development work, which increased the expenditure related to scientific research and development, and also affected the overall fixed cost to a certain extent. This shows that, in the process of production and operation of enterprises, with the production, sales and market conditions, the management of enterprises often have various supplementary expenditures on fixed costs. At the same time, on another level, with the rapid economic and social development, consumer demand is changing day by day. If an enterprise only produces one product for a long time, it is often difficult to meet the market demand. Therefore, the vast majority of enterprises will often expand new product lines in the process of production and operation<br>
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