【中文版】

什么是固定费用？

固定费用是指在一定时期内，不随销售量变化而变化的费用。这些费用通常包括房租、工资、水电费、保险费、利息等。这些费用在一定时期内是相对固定的，不随销售量的变化而变化。

固定费用的作用是帮助企业维持正常的生产经营活动，如房租和水电费是保证生产场所和办公场所的正常运转，工资和保险费是保障员工的基本生活和权益，利息是保证企业资金正常运转的重要支出。

在企业的经营中，固定费用的控制和管理是非常重要的。如果固定费用过高，会加重企业的负担，导致经济效益下降；如果固定费用过低，则可能意味着企业的规模和业务量不足，无法充分发挥企业的潜力。因此，企业需要根据自身情况和市场环境，合理制定固定费用的预算和控制方案，以保证企业的稳健发展。

总之，固定费用是企业在一定时期内相对固定的费用支出，是企业生产经营活动中不可或缺的一部分。企业需要合理制定固定费用的预算和控制方案，以保证企业的稳健发展。

【英文版】

What are fixed expenses?

Fixed expenses refer to expenses that do not change with sales volume in a certain period of time, including rent, wages, utility bills, insurance fees, interest, etc. These expenses are relatively fixed in a certain period of time and do not change with the change of sales volume.

The role of fixed expenses is to help companies maintain normal production and business activities. For example, rent and utility bills are to ensure the normal operation of production sites and office spaces, wages and insurance fees are to ensure the basic life and rights of employees, and interest is an important expenditure to ensure the normal operation of corporate funds.

In business management, the control and management of fixed expenses are very important. If fixed expenses are too high, it will increase the burden on the company and lead to a decrease in economic benefits. If fixed expenses are too low, it may mean that the company's scale and business volume are insufficient to fully leverage its potential. Therefore, companies need to formulate reasonable budgets and control plans for fixed expenses based on their own situation and market environment to ensure the company's stable development.

In summary, fixed expenses refer to the relatively fixed expenses paid by companies in a certain period of time, which are an indispensable part of production and business activities. Companies need to formulate reasonable budgets and control plans for fixed expenses to ensure the company's stable development.