| 41. | "Ford has a considerable variable cost problem right now, " said Stephen Girsky, analyst at Morgan Stanley.
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| 42. | The rule is conventionally stated in terms of price ( average revenue ) and average variable costs.
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| 43. | Decomposing Sales as Contribution plus Variable Costs.
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| 44. | They are " shifting away from fixed ( payroll ) costs toward variable costs, " he said.
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| 45. | These other methods generally have a higher fixed cost, but a lower variable cost than metal spinning.
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| 46. | The usual costing method makes use of time and material costs as variable costs and the fixed costs
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| 47. | And, by trimming variable costs, it tempts companies with high fixed costs to engage in destructive price competition.
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| 48. | In this context a variable cost is one that varies with the number of units the business sells.
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| 49. | It can be used to assess how different factors impact variable cost and total return in an investment.
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| 50. | Sara Lee has low variable costs, yet its products are relatively high priced compared with those of competitors.
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