半变动成本包含固定和变动两部分。
Semivariable cost contains fixed and variable components .
半变动成本的变动部分
Variable element of semivariable cost
提出了具体的控制固定成本、半变动及变动成本的措施,以有效的降低装卸成本。
On the basis of the analysis , the author throws lights on the measures to control fixed , semi-variable and variable costs .