Его разработала компания JetBrains, известная разработкой других мощных IDE, таких как IntelliJ IDEA для Java и WebStorm для JavaScript. PyCharm был впервые представлен в 2010 году и с тех пор он используется разработчиками по всему миру. В начале 2021 года TIOBE в четвертый раз объявила Python языком программирования года. Согласно...
3 Ways to Calculate Variable Costs
The marginal cost will take into account the total cost of production, including both fixed and variable costs. Since fixed costs are static, however, the weight of fixed costs will decline as production scales up. Variable costing is a concept used in managerial and cost accounting in which the fixed...
Break-Even Point Formula, Methods to Calculate, Importance
This will give visibility into the number of units to sell, or the sales revenue they need, to cover their variable and fixed costs. On the vertical axis, the breakeven chart plots the revenue, variable cost, and the fixed costs of the company, and on the horizontal axis, the volume...
Sales Discounts Definition, Accounting Treatment, Sample
When a sales discount is offered to few customers, or if few customers take the discount, then the amount of the discount actually taken is likely to be immaterial. In this case, the seller can simply record the sales discounts as they occur, with a credit to the accounts receivable...