The appropriate amounts of discretionary fixed costs are difficult to determine with precision, so budgeted amounts often are based on traditions, rules of thumb, or industry customs.

可控固定成本的适当金额很难精确地确定，因此预算金额通常是根据惯例，拇指规则(经验法则)，或者行业习惯。

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The appropriate amounts of discretionary fixed costs are difficult to determine with precision, so budgeted amounts often are based on traditions, rules of thumb, or industry customs.

可控固定成本的适当金额很难精确地确定，因此预算金额通常是根据惯例，拇指规则(经验法则)，或者行业习惯。

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