商業預算中的固定和變動成本

準備好為你的企業啟動預算或只是一般使用來跟蹤你的業務？預算的一個關鍵部分是你的固定和可變費用清單。在本文中，我們將研究總體預算，以及如何分離這些固定費用和可變費用，以及如何理解它們的價值。

創建商業預算

預算實際上是兩種不同的財務報表。

讓我們假設每月的預算。預算A顯示了理想，你希望每個月看起來像什麼。預算B是實際的，本月發生了什麼。

預算的有趣之處在於它們幾乎總是錯誤的，但它們幾乎總是正確的。我的意思是，個別類別通常不會像您認為的那樣出現——實際的可能高於或低於您的預算。但總的來說，數量甚至超過了。真有趣。

每個商業預算對每個預算（A和B）有兩個部分：

• 收入。這是你估計在產品或服務銷售月內你的業務量。
• 費用。這些是你為每個類別花費的預算。預算的費用部分是最重要的，因為你可能無法控制銷售，但你可以控制開支。

在你的商業預算中包括固定費用和可變費用

當您準備好處理預算和實際業務開支時，您需要將它們分成固定費用和可變費用的類別。

固定費用是固定的。他們每個月都一樣。但更重要的是，不管是什麼，每月都要支付固定費用。

如果你沒有收入來支付這些固定費用，你就必須在某個地方找到錢。固定費用包括：

• 租賃或抵押。
• 其他資本支出，如購買商業資產的成本-設備、車輛、傢俱。
• 支付商業貸款。
• 公用事業支付，包括電話費用。
• 維護網站的成本（取決於您的業務類型）
• 保險費用
• 銷售費用，如信用卡費用
• 任何你認為必須維持生存的月度費用（例如，你的線上會計系統）

想想像這樣的固定開支：如果我幾個月沒有足够的收入，我可以放棄或擺脫這些嗎？我可以取消租約，在家工作嗎？

可變費用是指根據業務量、銷售量或交易量而變化的業務費用。

可變費用的例子包括：

• 郵資和運費
• 原料
• 生產產品的每小時薪水
• 生產需要的水電費用
• 銷售傭金

另一種觀察可變費用的方法是，他們可以自由支配開支，你不一定要購買或支付。 

結合固定費用和可變費用。你可能會發現一些費用是固定的也是可變的。

銷售人員的薪水可以包括固定部分（基本工資）加上可變部分（銷售傭金）。

員工是固定的還是可變的？

問得好。如果你雇用了一個全職員工，你希望有一份全職工作，你可能已經創造了固定的費用。最好在開始工作時雇用獨立承包商或自由職業者，以避免固定費用的員工。

關於固定費用和可變費用的最重要的事情：

儘量減少固定開支，尤其是當你開始做生意的時候。在創業的第一年左右，當你建立起你的客戶時，你的業務收入可能會很低。有些個月你可能沒有足够的錢來支付帳單。固定開支少會讓你在生意上一直待到銷售開始回升。

固定費用太多可能意味著你必須做出一些選擇，放棄一些員工，獲得貸款（另一個固定費用），或者不幸地關門倒閉。

Fixed and variable costs in business budgets

Ready to start a budget for your business or just use it to track your business? A key part of the budget is your list of fixed and variable costs. In this article, we will study the overall budget, how to separate these fixed and variable costs, and how to understand their value.

Create a business budget

Budget is actually two different financial statements.

Let's assume a monthly budget. Budget A shows what you want to look like every month. Budget B is realistic. What happened this month?

The interesting thing about budgets is that they are almost always wrong, but they are almost always right. I mean, individual categories don't usually appear as you think - they may actually be higher or lower than your budget. But on the whole, the number even exceeds. That's interesting.

Each business budget has two parts for each budget (A and B):

• Revenue. This is your estimated volume of business within a month of the sale of a product or service.
• Expense. These are the budgets you spend for each category. The cost part of the budget is the most important because you may not be able to control sales, but you can control expenses.

Include fixed and variable costs in your business budget

When you are ready to handle budgetary and actual business expenses, you need to categorize them into fixed and variable costs.

Fixed costs are fixed. They are the same every month. But more importantly, whatever it is, it pays a fixed monthly fee.

If you don't have income to pay for these fixed expenses, you have to find money somewhere. Fixed costs include:

• Lease or mortgage.
• Other capital expenditures, such as the cost of purchasing commercial assets - equipment, vehicles, furniture.
• Payment of commercial loans.
• Utility payments, including telephone charges.
• Cost of maintaining a website (depending on your business type)
• Insurance costs
• Sales expenses, such as credit card fees
• Any monthly cost you think you have to survive (e.g., your online accounting system)

Imagine fixed expenses like this: If I don't have enough income in a few months, can I give up or get rid of them? Can I cancel the lease and work at home?

Variable costs refer to business expenses that vary according to business volume, sales volume or transaction volume.

Examples of variable costs include:

• Postage and freight
• Materials for approval
• Hourly salary for production
• Water and electricity costs for production
• Sales commission

Another way to look at variable costs is that they are free to spend, and you don't have to buy or pay.

Combine fixed and variable costs. You may find that some costs are fixed and variable.

Salesperson's salary can include fixed part (basic salary) plus variable part (sales commission).

Are employees fixed or variable?

Good question. If you hire a full-time employee and you want a full-time job, you may have created a fixed fee. It is advisable to hire independent contractors or freelancers at the beginning of work to avoid fixed-cost employees.

The most important things about fixed and variable costs are:

Minimize fixed expenses, especially when you start a business. In the first year or so of starting a business, when you build up your customers, your business income may be very low. Some months you may not have enough money to pay the bill. Less fixed spending will keep you in business until sales start to pick up.

Too much fixed fees may mean you have to make some choices, give up some employees, get a loan (another fixed fee), or unluckily close the door.