unseparable cost

简明释义

不可分成本

英英释义

例句

1.In our financial report, the unseparable cost of employee training was highlighted as essential.

在我们的财务报告中，员工培训的不可分割的成本被强调为必要的。

2.The renovation of the building included an unseparable cost for structural upgrades.

这座建筑的翻新包括了一个不可分割的成本用于结构升级。

3.When budgeting for the project, we must account for the unseparable cost of equipment maintenance.

在为项目制定预算时，我们必须考虑设备维护的不可分割的成本。

4.The marketing campaign had an unseparable cost that covered both advertising and promotions.

这次营销活动有一个不可分割的成本，涵盖了广告和促销。

5.The unseparable cost of compliance with regulations can be a burden for small businesses.

遵守法规的不可分割的成本可能会给小企业带来负担。

作文

In today's world, businesses are constantly faced with various challenges that require them to make strategic decisions. One of the critical aspects of these decisions is understanding the concept of costs. Among the different types of costs, there exists a category known as unseparable cost, which refers to expenses that cannot be divided or allocated to specific products or services. This makes it challenging for businesses to assess profitability accurately.To illustrate this concept, let us consider a manufacturing company that produces multiple products using shared resources. For instance, if the company operates a factory that produces both bicycles and motorcycles, certain costs like rent, utilities, and salaries of workers involved in the production process may not be easily separable. These costs are incurred regardless of how many bicycles or motorcycles are made, making them unseparable cost or 不可分割的成本.Understanding unseparable cost is crucial for managers when they are budgeting and forecasting. If a company fails to recognize these costs, it may overestimate the profitability of individual products. For example, if the bicycle line is performing well, but the overall costs associated with the factory are high due to unseparable cost, the company might mistakenly believe that increasing production will lead to higher profits, when in fact, the additional costs could negate any perceived gains.Moreover, unseparable cost plays a significant role in pricing strategies. Businesses need to ensure that their pricing covers all costs, including those that cannot be directly linked to a product. If a company sets prices too low, thinking that they are only covering direct costs, they may end up losing money because they have not accounted for the unseparable cost associated with their operations.Another important aspect of unseparable cost is its impact on decision-making regarding product lines. When evaluating whether to discontinue a product, managers must consider these costs. A product that seems unprofitable based on direct costs may actually be contributing to covering the unseparable cost. Therefore, removing it from the product line could lead to a larger financial loss than anticipated.In conclusion, the concept of unseparable cost is essential for any business looking to maintain profitability and make informed decisions. By recognizing and understanding these costs, companies can better manage their finances, set appropriate prices, and make strategic choices about their product offerings. As the business environment continues to evolve, having a firm grasp on all types of costs, especially unseparable cost, will be vital for long-term success.

在当今世界，企业面临着各种挑战，需要做出战略决策。其中一个关键方面是理解成本的概念。在不同类型的成本中，有一类称为不可分割的成本，指的是无法划分或分配到特定产品或服务的费用。这使得企业准确评估盈利能力变得困难。为了说明这个概念，让我们考虑一家生产多种产品的制造公司。例如，如果该公司运营一家同时生产自行车和摩托车的工厂，则某些成本，如租金、水电费和参与生产过程的工人工资，可能无法轻易分开。这些成本无论生产多少自行车或摩托车都是必需的，使它们成为不可分割的成本。了解不可分割的成本对于管理者在预算和预测时至关重要。如果公司未能识别这些成本，它可能会高估单个产品的盈利能力。例如，如果自行车生产线表现良好，但由于不可分割的成本工厂的整体成本很高，公司可能会错误地认为增加生产将导致更高的利润，实际上，额外的成本可能会抵消任何预期的收益。此外，不可分割的成本在定价策略中也起着重要作用。企业需要确保其定价涵盖所有成本，包括那些无法直接与产品相关联的成本。如果公司定价过低，认为只覆盖了直接成本，它们可能最终会亏损，因为没有考虑到与运营相关的不可分割的成本。不可分割的成本的另一个重要方面是其对产品线决策的影响。在评估是否停产某个产品时，管理者必须考虑这些成本。看似不盈利的产品可能实际上在帮助覆盖不可分割的成本。因此，从产品线中移除它可能导致比预期更大的财务损失。总之，不可分割的成本的概念对任何希望保持盈利并做出明智决策的企业至关重要。通过认识和理解这些成本，公司可以更好地管理财务，制定适当的价格，并在产品提供方面做出战略选择。随着商业环境的不断发展，牢牢掌握所有类型的成本，尤其是不可分割的成本，将对长期成功至关重要。