匯豐銀行既固定成本係?

In service organizations, for example, HSBC , banking industries, variable costs typically include direct labor, materials used to perform the service, and some overhead costs. Two aspects of cost behavior complicate the task of classifying cost into fixed and variable categories. First, not all costs are strictly fixed or strictly variable. For example, wages and salaries costs may be based on a fixed monthly expenditure plus a variable cost for overtime works in excess of the specified tasks. Such a mixed cost has both fixed and variable components.Second, the distinction between fixed and variable costs is only valid within specified volume limits. Capacity limits are usually maximum and minimum outputs that can be produced without altering the physical works station. If the capacity of operations is increased or decreased beyond the specified limits, a new estimate of cost behavior is required.