partially controllable cost

简明释义

部分可控成本

英英释义

例句

1.In manufacturing, labor costs are often considered a partially controllable cost 部分可控成本 because they can be adjusted based on overtime and staffing levels.

在制造业中，人工成本通常被视为<部分可控成本>，因为它们可以根据加班和员工水平进行调整。

2.Travel expenses are a partially controllable cost 部分可控成本 that can fluctuate depending on the number of business trips taken.

差旅费用是一项<部分可控成本>，可以根据出差次数而波动。

3.The marketing department has to manage its partially controllable cost 部分可控成本 for advertising while still achieving its sales targets.

市场部门必须管理其<部分可控成本>在广告上的支出，同时仍然实现销售目标。

4.Understanding the partially controllable cost 部分可控成本 in project management helps teams allocate budgets more effectively.

了解项目管理中的<部分可控成本>有助于团队更有效地分配预算。

5.The finance team needs to analyze the partially controllable cost 部分可控成本 of utilities to find ways to reduce expenses.

财务团队需要分析<部分可控成本>的公用事业费用，以寻找降低开支的方法。

作文

In the world of business, understanding costs is crucial for effective management and strategic planning. Among various types of costs, one term that often comes up is partially controllable cost. This term refers to expenses that a company can influence to some extent, but not completely control. Examples of such costs include utility expenses, labor costs, and certain overheads. While managers can implement strategies to reduce these costs, external factors such as market rates and regulatory changes can still impact them significantly.To illustrate this concept, consider a manufacturing company that aims to reduce its operational expenses. The company may have a budget for electricity usage, which is a partially controllable cost. By investing in energy-efficient machinery or implementing strict energy-saving protocols, the company can lower its electricity bills. However, if there is a sudden increase in energy prices due to market fluctuations, the company will still face higher costs regardless of its efforts to control them.Understanding partially controllable costs is essential for budgeting and forecasting. Managers must analyze these costs carefully when preparing financial plans. For instance, if a company anticipates an increase in labor costs due to new regulations, it can adjust its budget accordingly. This proactive approach helps organizations maintain financial stability even in the face of uncertainties.Moreover, recognizing which costs are partially controllable allows businesses to prioritize their cost management efforts. By focusing on areas where they can exert the most influence, companies can achieve better financial outcomes. For example, if a firm identifies that its marketing expenses are also partially controllable, it can experiment with different advertising strategies to find the most cost-effective approach without sacrificing quality.Another important aspect of managing partially controllable costs is communication. It is vital for managers to convey to their teams the importance of cost control measures and how individual actions can contribute to overall savings. By fostering a culture of cost-awareness, employees can become more engaged in finding ways to reduce expenses within their departments.In conclusion, partially controllable costs play a significant role in the financial health of a business. While these costs cannot be entirely controlled, understanding them enables managers to make informed decisions and develop effective strategies for cost management. By recognizing the factors that influence these costs and communicating effectively within the organization, businesses can navigate the complexities of cost control and improve their overall profitability.

在商业世界中，理解成本对于有效管理和战略规划至关重要。在各种成本类型中，一个常常出现的术语是部分可控成本。这个术语指的是公司在一定程度上可以影响但无法完全控制的费用。这类成本的例子包括公用事业费用、劳动力成本和某些间接费用。虽然管理者可以实施策略来降低这些成本，但市场价格和监管变化等外部因素仍然会显著影响它们。为了说明这一概念，考虑一家旨在降低运营费用的制造公司。该公司可能有一个电力使用预算，而电力费用就是部分可控成本。通过投资节能机械或实施严格的节能协议，公司可以降低电费。然而，如果由于市场波动导致能源价格突然上涨，公司仍将面临更高的成本，无论其控制成本的努力如何。理解部分可控成本对于预算和预测至关重要。管理者在准备财务计划时必须仔细分析这些成本。例如，如果一家公司预见到由于新法规而导致的劳动力成本增加，则可以相应调整其预算。这种前瞻性的方法帮助组织在面对不确定性时保持财务稳定。此外，识别哪些成本是部分可控的，使企业能够优先考虑其成本管理工作。通过专注于可以施加最大影响的领域，公司可以实现更好的财务结果。例如，如果一家公司发现其营销费用也是部分可控成本，则可以尝试不同的广告策略，以找到最具成本效益的方法，而不牺牲质量。管理部分可控成本的另一个重要方面是沟通。管理者向团队传达成本控制措施的重要性以及个人行动如何有助于整体节省至关重要。通过培养成本意识的文化，员工可以更积极地参与寻找减少各自部门费用的方法。总之，部分可控成本在企业的财务健康中扮演着重要角色。虽然这些成本无法完全控制，但理解它们使管理者能够做出明智的决策并制定有效的成本管理策略。通过识别影响这些成本的因素并在组织内进行有效沟通，企业可以驾驭成本控制的复杂性，提高整体盈利能力。