cost of goods manufactured

简明释义

产成品成本

英英释义

例句

1.To improve profitability, the manager focused on reducing the cost of goods manufactured 制造成本 by optimizing production processes.

为了提高盈利能力，经理专注于通过优化生产流程来降低制造成本 cost of goods manufactured。

2.Understanding the cost of goods manufactured 制造成本 helps businesses set competitive pricing strategies.

理解制造成本 cost of goods manufactured 有助于企业制定竞争定价策略。

3.The company reported a significant increase in its cost of goods manufactured 制造成本 this quarter due to higher raw material prices.

由于原材料价格上涨，公司本季度报告的制造成本 cost of goods manufactured 显著增加。

4.Investors are interested in the cost of goods manufactured 制造成本 as it directly affects the company's margins.

投资者对制造成本 cost of goods manufactured 感兴趣，因为它直接影响公司的利润率。

5.The accountant provided a detailed report on the cost of goods manufactured 制造成本 for the last fiscal year.

会计师提供了上一财年的制造成本 cost of goods manufactured 的详细报告。

作文

Understanding the concept of cost of goods manufactured is essential for anyone involved in the manufacturing industry or accounting. The cost of goods manufactured refers to the total cost incurred in the production of goods during a specific period. This includes all direct costs such as raw materials, labor, and overhead expenses that are directly tied to the production process. By calculating the cost of goods manufactured, businesses can better assess their profitability and manage their budgets effectively.To break it down further, the cost of goods manufactured includes several components. First, we have direct materials, which are the raw materials used to create the product. For example, in a furniture manufacturing company, the wood, nails, and varnish would be considered direct materials. Next, we have direct labor costs, which are the wages paid to workers who are directly involved in the production process. This could include carpenters, assembly line workers, and quality control inspectors.Overhead costs also play a significant role in determining the cost of goods manufactured. These are indirect costs that cannot be traced directly to a specific product but are necessary for the overall production process. Examples of overhead costs include utilities, depreciation on equipment, and factory rent. All these elements combined give a comprehensive view of the total expenses incurred in producing goods.Calculating the cost of goods manufactured is crucial for financial reporting and inventory valuation. It helps businesses understand how much it costs to produce their products, which in turn affects pricing strategies. If a company knows its cost of goods manufactured is too high, it may consider ways to reduce costs, such as negotiating better prices with suppliers or optimizing production processes.Moreover, understanding the cost of goods manufactured allows companies to make informed decisions regarding inventory management. By knowing how much it costs to manufacture products, businesses can better forecast their inventory needs and avoid overproduction or stock shortages. This is particularly important in today's fast-paced market, where consumer preferences can change rapidly.In summary, the cost of goods manufactured is a vital metric in the manufacturing sector. It encompasses all costs associated with producing goods, including direct materials, direct labor, and overhead expenses. By accurately calculating this cost, businesses can enhance their financial performance, improve pricing strategies, and optimize inventory management. Understanding the cost of goods manufactured is not just beneficial for accountants; it is crucial for anyone involved in the manufacturing process to ensure the company's long-term success.

理解“成本制造商品”这一概念对于任何参与制造行业或会计工作的人来说都是至关重要的。“成本制造商品”指的是在特定期间内生产商品所产生的总成本。这包括所有直接成本，如原材料、劳动力和直接与生产过程相关的间接费用。通过计算“成本制造商品”，企业可以更好地评估其盈利能力并有效管理预算。进一步分析，“成本制造商品”包括几个组成部分。首先是直接材料，即用于创建产品的原材料。例如，在一家家具制造公司中，木材、钉子和清漆都被视为直接材料。接下来是直接人工成本，即支付给直接参与生产过程的工人的工资。这可能包括木匠、装配线工人和质量控制检查员。间接费用在确定“成本制造商品”时也起着重要作用。这些是无法直接追溯到特定产品的间接成本，但对于整体生产过程是必要的。间接费用的例子包括水电费、设备折旧和工厂租金。所有这些元素结合在一起，提供了生产商品所产生的总费用的全面视图。计算“成本制造商品”对于财务报告和库存评估至关重要。它帮助企业了解生产产品的成本，这反过来又影响定价策略。如果一家公司知道其“成本制造商品”过高，它可能会考虑减少成本的方法，例如与供应商谈判更好的价格或优化生产流程。此外，了解“成本制造商品”使公司能够做出明智的库存管理决策。通过了解制造产品的成本，企业可以更好地预测其库存需求，避免过度生产或库存短缺。这在当今快速变化的市场中尤其重要，因为消费者偏好可能会迅速变化。总之，“成本制造商品”是制造行业的重要指标。它涵盖了与生产商品相关的所有成本，包括直接材料、直接人工和间接费用。通过准确计算这一成本，企业可以提高财务业绩、改善定价策略和优化库存管理。理解“成本制造商品”不仅对会计师有益；对任何参与制造过程的人来说，确保公司的长期成功都是至关重要的。