residual cost

简明释义

残余成本

英英释义

例句

1.The company's financial report showed a significant residual cost 剩余成本 after the project completion.

公司的财务报告显示，项目完成后有显著的剩余成本。

2.In project management, understanding the residual cost 剩余成本 helps in future budgeting.

在项目管理中，理解剩余成本有助于未来的预算编制。

3.The residual cost 剩余成本 of maintaining the old equipment is higher than investing in new technology.

维护旧设备的剩余成本高于投资新技术的成本。

4.To assess profitability, we need to calculate the residual cost 剩余成本 of each product line.

为了评估盈利能力，我们需要计算每个产品线的剩余成本。

5.After accounting for all expenses, the residual cost 剩余成本 indicates how much profit remains.

在计算所有费用后，剩余成本表明剩余多少利润。

作文

In the world of finance and business, understanding various cost concepts is crucial for effective decision-making. One such concept is residual cost, which refers to the remaining costs that are incurred after all other expenses have been accounted for. This term is particularly important in the context of project management and budgeting, as it helps organizations evaluate the financial feasibility of their projects. The residual cost can be seen as a measure of the efficiency of resource allocation and financial planning.When a company embarks on a new project, it typically outlines a budget that includes all anticipated expenses. These expenses can encompass direct costs, such as materials and labor, as well as indirect costs, such as overhead and administrative expenses. However, even with meticulous planning, unexpected costs can arise during the project's lifecycle. It is at this point that understanding residual cost becomes essential.For instance, consider a construction company that has allocated a budget of $1 million for a new building project. After accounting for all planned expenses, including labor, materials, and permits, the company finds that it has spent $900,000. However, due to unforeseen circumstances, such as delays caused by bad weather, the company incurs an additional $150,000 in costs. In this scenario, the residual cost would be calculated as the total budget minus the total expenses incurred. Therefore, the residual cost would be $1 million - $1.05 million, resulting in a negative figure of -$50,000. This indicates that the project has exceeded its budget, which may necessitate reevaluation of future projects or adjustments to current financial strategies.Moreover, the concept of residual cost extends beyond individual projects. Organizations often analyze their overall performance by assessing the residual cost across various departments or product lines. By doing so, they can identify areas where excessive spending occurs and implement corrective measures. For example, if a marketing department consistently exceeds its budget due to high advertising costs, the organization may choose to allocate resources more efficiently or explore alternative marketing strategies to reduce the residual cost.Additionally, understanding residual cost can play a vital role in strategic planning. Companies that are aware of their residual cost can make informed decisions about future investments, pricing strategies, and resource allocation. For example, if a firm recognizes that its residual cost is consistently high, it may decide to increase prices or cut back on certain expenditures to improve profitability.In conclusion, the concept of residual cost is integral to effective financial management and decision-making within organizations. By comprehensively understanding and analyzing residual cost, businesses can enhance their budgeting processes, improve resource allocation, and ultimately achieve greater financial success. As the business landscape continues to evolve, the ability to manage residual cost effectively will remain a critical skill for financial professionals and organizational leaders alike. Thus, mastering this concept is essential for anyone looking to thrive in the competitive world of business.

在金融和商业的世界中，理解各种成本概念对于有效决策至关重要。其中一个概念是剩余成本，它指的是在所有其他费用被计算后所产生的剩余费用。这个术语在项目管理和预算的背景下尤为重要，因为它帮助组织评估其项目的财务可行性。剩余成本可以看作是资源配置和财务规划效率的衡量标准。当一家公司开始一个新项目时，通常会列出一个包括所有预期费用的预算。这些费用可以包括直接成本，如材料和劳动力，以及间接成本，如间接费用和管理费用。然而，即使经过细致的规划，在项目生命周期中也可能出现意外费用。在这一点上，理解剩余成本变得至关重要。例如，考虑一家建筑公司，它为一个新建筑项目分配了100万美元的预算。在计算所有计划费用（包括劳动力、材料和许可证）后，该公司发现自己已经花费了90万美元。然而，由于不可预见的情况，例如恶劣天气导致的延误，该公司额外支出了15万美元。在这种情况下，剩余成本将被计算为总预算减去所产生的总费用。因此，剩余成本将为100万美元 - 105万美元，结果为-5万美元。这表明该项目超出了预算，这可能需要重新评估未来的项目或调整当前的财务策略。此外，剩余成本的概念超出了单个项目。组织通常通过评估各个部门或产品线的剩余成本来分析其整体绩效。通过这样做，他们可以识别出过度支出的领域，并实施纠正措施。例如，如果一个营销部门由于高昂的广告费用而持续超出预算，组织可能会选择更有效地分配资源或探索替代的营销策略，以降低剩余成本。此外，理解剩余成本在战略规划中也起着至关重要的作用。意识到自身剩余成本的公司可以就未来的投资、定价策略和资源分配做出明智的决策。例如，如果一家公司认识到其剩余成本持续偏高，它可能会决定提高价格或削减某些支出来改善盈利能力。总之，剩余成本的概念对于组织内有效的财务管理和决策至关重要。通过全面理解和分析剩余成本，企业可以增强其预算流程、改善资源分配，并最终实现更大的财务成功。随着商业环境的不断发展，有效管理剩余成本的能力将继续成为财务专业人士和组织领导者的重要技能。因此，掌握这一概念对于任何希望在竞争激烈的商业世界中蓬勃发展的个人来说都是必不可少的。