essay代写：汽车制造和销售的成本组成
麦格纳国际在汽车行业进行交易，因此原材料是主要的成本驱动因素。汽车的制造和销售主要有四个成本组成部分，即原材料、人工成本、广告、研发。除了这些成本，还有很多成本对汽车成本结构有直接和间接的影响。平均而言，汽车中使用的原材料约占商品销售总成本的47%。因此，可以这样说，麦格纳国际超过50%的费用在性质上是可变的。汽车行业严重依赖于劳动力供给，该行业劳动力需求巨大(投资者关系，2016)。如前所述，麦格纳的员工超过14.7万名，分布在各个国家的所有中心。各国的劳动力成本差异很大。
essay代写：汽车制造和销售的成本组成
人工成本是指汽车制造成本、研发成本、公司管理成本等管理成本。在这些人工成本中，制造人工成本是可变的，即它取决于制造单位的生产能力。劳动成本不包括制造劳动成本，其性质是固定的，也可以说它取决于就业的类型。研究和开发成本，暂定成本或公司为引领行业技术进步而产生的成本(投资于汽车行业——你需要知道的，2016年)。因此，这种成本可以称为沉没成本或无关成本。麦格纳国际产生的广告费用是固定的，不依赖于当年生产和销售的单位数量。
essay代写：汽车制造和销售的成本组成
Magna International deals in the automobile industry and therefore raw material is the main cost driver that is purely variable in nature. There are mainly four cost components that are applied in the manufacturing and sales of an automobile, namely, raw material, labor cost, advertising, and research and development. Apart from these costs, there are so many costs that have direct as well as indirect on the automobile cost structure. On an average, raw material used in the automobile contributes about 47 % of the total cost to good sold. Therefore, it can be said that more than 50% of the cost applied by Magna International are variable in nature. Automobile sector is critically dependent on the supply of labor and there is huge demand of labor in this industry(Investors relation, 2016). As mention before, Magna employees more than147,000 employees in all the centers located in various countries. Labor cost highly varies country to country.
essay代写：汽车制造和销售的成本组成
Labor cost means cost incurred in manufacturing the automobiles, its research and development cost, administration cost of company and other management cost. Among these labor costs, manufacturing labor cost is variable i.e. it depends on the capacity of the manufacturing unit. Labor costs excluding the manufacturing labor cost are fixed in nature or it can be said that it depends on the type of employment. Research and development cost, tentative cost or cost incurred to give a company a technology advancement to lead the industry (Investing in the automotive industry – what you need to know, 2016). Therefore, this cost can be termed either sunk cost or irrelevant cost. Advertising cost incurred by the Magna International is fixed in nature and it does not depend on the number of units manufactured and sold in the year.