英国论文代写：固定成本
英国论文代写：固定成本
直接影响餐厅购买决定的固定成本变量可以是建筑物的租金，物业税，员工薪金，折旧和公用事业费用（Alvis，n.d.）。这些是重要的固定成本，随着产出量的变化不会发生波动。这些固定成本有可能在一段时间内不会永久固定;他们可能随着某个时期的生产数量而改变。
在这些变数中，如果考虑租金，那么随着餐厅销售额的增加和减少，对建筑物的租金没有影响;它将保持不变，业主必须支付。如果没有工作人员的努力和贡献，企业就永远无法成功，所以业主必须要把雇主的雇员像管理人员那样以有效的方式经营餐馆，而不用赚钱。
折旧也是固定成本，随着时间的推移资产价值下降。可能贬值的资产是家具，办公设备，建筑物等。在购买餐厅时，考虑到建筑物和其他资产在折旧方面的条件是非常重要的。由于业务已经亏损，业主无法承担新型家具和其他对于经营炉灶，洗碗机，烤架等业务重要的设备的费用。
公用事业费用也是固定的，每个月都必须支付煤气，电力等票据，无论利润如何。虽然帐单可能会根据季节而有所不同，但由于这笔费用是强制性的，所以费用固定成本。业主还必须支付财产费用的财产税。其价值也是固定的，义务性的支付。
英国论文代写：固定成本
Fixed cost variables that would directly affect the purchase decision of restaurant can be rent of the building, Property tax, Employee Salaries, Depreciation and utilities cost (Alvis, n.d.). These are important fixed costs that do no fluctuate with the changes in the quantity of output. It is possible that these fixed costs may not remain fixing on the permanent basis over a period of time; they may change with the production quantity for some relevant period.
Among these variables if we consider rent, then with the increase and decrease of the sales in a restaurant, it will have no effect on the rent of that building; it will remain same and the owners must have to pay it. A business can never run successfully without the efforts and contribution of workers, so the owners must have to pay the wages of the hired employees like managers to run a restaurant in an effective manner, no matter they are earning profits or not.
Depreciation is also a fixed cost, as the value of assets decrease with the passage of time. The assets that may depreciate are furniture, office equipment, building etc. While purchasing a restaurant, it is very important to consider that what the condition of building and other assets in terms of depreciation is. As the business is already in loss and owners are not in a position to incur expenses on new furniture and other equipment that is important for running a business like stoves, dishwashers, grills.
Utilities cost are also fixed in a manner that it is mandatory to pay the bills of gas, electricity etc. every month irrespective of the profits. Although the bills may vary according to season but it comes under fixed cost because this expense is obligatory. The owner must also have to pay a property tax that is a charge on property. Its value is also fixed and compulsory to pay.
