marginal income statement

简明释义

边际收益计算表

英英释义

例句

1.Understanding the marginal income statement helps businesses make informed pricing decisions.

理解边际收益表有助于企业做出明智的定价决策。

2.The manager reviewed the marginal income statement to determine the profitability of the new product line.

经理审查了边际收益表以确定新产品线的盈利能力。

3.By analyzing the marginal income statement, we can identify which products contribute most to our overall profit.

通过分析边际收益表，我们可以识别出哪些产品对我们整体利润贡献最大。

4.The finance team prepared a marginal income statement for the last quarter to assess performance.

财务团队准备了一份边际收益表以评估上个季度的业绩。

5.The marginal income statement indicated a significant increase in variable costs this month.

本月的边际收益表显示了可变成本的显著增加。

作文

The concept of a marginal income statement is crucial for businesses that aim to analyze their financial performance in detail. A marginal income statement focuses on the variable costs associated with the production of goods and services, allowing managers to assess how changes in production levels affect profitability. Unlike traditional income statements, which include fixed costs as well, a marginal income statement provides a clearer picture of how much profit can be generated from each additional unit sold. This is particularly important for companies that operate in competitive markets where pricing strategies need to be adjusted frequently based on demand and cost fluctuations.In essence, a marginal income statement breaks down revenues and costs into two categories: fixed and variable. Fixed costs remain constant regardless of production levels, while variable costs fluctuate with the volume of output. By isolating these costs, a marginal income statement enables a business to determine its contribution margin, which is the difference between sales revenue and variable costs. This metric is vital for decision-making, especially when considering whether to increase or decrease production.For example, suppose a company produces widgets at a total cost of $10 per unit, where $6 is variable and $4 is fixed. If the company sells each widget for $15, the contribution margin per widget would be $9 ($15 sales price - $6 variable cost). This means that for every additional widget sold, the company would contribute $9 towards covering its fixed costs and generating profit. The simplicity of this analysis through a marginal income statement allows managers to make informed decisions about production levels, pricing, and marketing strategies.Moreover, a marginal income statement can aid in forecasting and budgeting. By understanding how variable costs behave with changes in production, businesses can better predict their financial outcomes under different scenarios. This is particularly useful during periods of uncertainty or when launching new products. Managers can simulate various production levels and assess the impact on profitability using a marginal income statement as a guiding tool.However, it is essential to note that while a marginal income statement offers valuable insights, it should not be used in isolation. It is one piece of the broader financial puzzle that includes other financial statements and metrics. For comprehensive financial analysis, businesses should consider integrating the findings from a marginal income statement with balance sheets, cash flow statements, and overall strategic goals.In conclusion, the marginal income statement is a powerful tool for businesses looking to optimize their operations and enhance profitability. By focusing on variable costs and contribution margins, it provides critical insights that help managers make informed decisions. As the business environment continues to evolve, leveraging the information from a marginal income statement will be essential for maintaining a competitive edge and achieving long-term success.

边际收益表的概念对于那些希望详细分析其财务表现的企业至关重要。边际收益表关注与生产商品和服务相关的可变成本，使管理者能够评估生产水平的变化如何影响盈利能力。与传统的收益表不同，后者也包括固定成本，边际收益表提供了一个更清晰的图景，展示了每售出一单位所能产生的利润。这对于在竞争激烈的市场中运营的公司尤其重要，因为它们需要根据需求和成本波动频繁调整定价策略。从本质上讲，边际收益表将收入和成本分为两类：固定和可变。固定成本无论生产水平如何都保持不变，而可变成本则随着产量的波动而变化。通过隔离这些成本，边际收益表使企业能够确定其贡献边际，即销售收入与可变成本之间的差额。这个指标对于决策至关重要，特别是在考虑增加或减少生产时。例如，假设一家公司以每单位10美元的总成本生产小部件，其中6美元是可变成本，4美元是固定成本。如果该公司以每个小部件15美元的价格出售，则每个小部件的贡献边际为9美元（15美元销售价格 - 6美元可变成本）。这意味着每售出一个额外的小部件，公司将贡献9美元来覆盖固定成本并产生利润。通过边际收益表进行这种简单分析使管理者能够就生产水平、定价和营销策略做出明智的决策。此外，边际收益表还可以帮助预测和预算。通过了解可变成本如何随生产变化而变化，企业可以更好地预测在不同情境下的财务结果。这在不确定时期或推出新产品时尤为有用。管理者可以模拟各种生产水平，并使用边际收益表作为指导工具来评估对盈利能力的影响。然而，需要注意的是，虽然边际收益表提供了有价值的见解，但不应单独使用。它只是更广泛财务拼图中的一部分，包括其他财务报表和指标。为了全面的财务分析，企业应考虑将边际收益表的发现与资产负债表、现金流量表和整体战略目标结合起来。总之，边际收益表是企业希望优化运营和提升盈利能力的强大工具。通过关注可变成本和贡献边际，它提供了关键见解，帮助管理者做出明智的决策。随着商业环境的不断演变，利用边际收益表的信息对于保持竞争优势和实现长期成功将至关重要。