output cost statement

简明释义

产出成本表

英英释义

例句

1.We need to review the output cost statement before finalizing the budget for next year.

在最终确定明年的预算之前，我们需要审查一下输出成本报表。

2.The output cost statement helps us identify areas where we can reduce costs.

这个输出成本报表帮助我们识别可以降低成本的领域。

3.To improve efficiency, we should analyze the output cost statement regularly.

为了提高效率，我们应该定期分析输出成本报表。

4.The finance department prepared the output cost statement for the last quarter to analyze expenses.

财务部门准备了上个季度的输出成本报表以分析费用。

5.During the meeting, the manager presented the output cost statement to highlight the project's financial performance.

在会议上，经理展示了输出成本报表以突出项目的财务表现。

作文

In the world of business and finance, understanding various financial statements is crucial for making informed decisions. One such important document is the output cost statement, which provides a detailed breakdown of the costs associated with producing goods or services. This statement is essential for businesses to analyze their production efficiency, pricing strategies, and overall profitability. The output cost statement typically includes several key components: direct materials, direct labor, and overhead costs. Direct materials refer to the raw materials that are used in the production process. For instance, a furniture manufacturer would list wood, nails, and varnish as direct materials. Direct labor includes the wages paid to workers who are directly involved in manufacturing the product. Overhead costs encompass all other expenses that are not directly tied to production but are necessary for running the business, such as utilities, rent, and administrative salaries.By examining the output cost statement, managers can identify areas where costs can be reduced without sacrificing quality. For example, if the cost of direct materials is significantly higher than industry standards, it may prompt a review of suppliers or negotiation for better rates. Similarly, if direct labor costs are increasing, it could indicate inefficiencies in the production process that need to be addressed.Moreover, the output cost statement plays a vital role in pricing strategies. A business must ensure that its prices cover the total costs outlined in the statement while still remaining competitive in the market. If the costs are not accurately calculated, a company risks setting prices too low, which could lead to financial losses. Conversely, pricing too high could drive customers away. Therefore, having a precise understanding of the output cost statement is essential for effective pricing.Another significant aspect of the output cost statement is its contribution to budgeting and forecasting. Businesses often rely on this statement to create budgets for future production cycles. By analyzing past output cost statements, companies can predict future costs and adjust their budgets accordingly. This predictive capability allows businesses to allocate resources more efficiently and prepare for fluctuations in demand.In addition to internal decision-making, the output cost statement can also be valuable for external stakeholders. Investors and creditors often look at these statements to assess the financial health of a company. A well-structured output cost statement can instill confidence in investors, demonstrating that the company understands its cost structure and is capable of managing its finances effectively.In conclusion, the output cost statement is an indispensable tool for any business involved in production. It not only aids in internal decision-making regarding cost management and pricing but also serves as a critical indicator of financial health for external stakeholders. By mastering the components and implications of the output cost statement, businesses can enhance their operational efficiency and ultimately achieve greater success in the competitive marketplace.

在商业和金融的世界里，理解各种财务报表对于做出明智的决策至关重要。其中一个重要的文件是产出成本报表，它提供了与生产商品或服务相关的成本的详细细分。这个报表对于企业分析其生产效率、定价策略和整体盈利能力至关重要。产出成本报表通常包括几个关键组成部分：直接材料、直接人工和间接费用。直接材料是指在生产过程中使用的原材料。例如，一个家具制造商会将木材、钉子和清漆列为直接材料。直接人工包括支付给直接参与产品制造的工人的工资。间接费用涵盖所有其他与生产没有直接关系但对经营企业是必要的开支，如水电费、租金和行政薪资。通过检查产出成本报表，管理者可以识别出可以在不牺牲质量的前提下减少成本的领域。例如，如果直接材料的成本显著高于行业标准，这可能促使公司审查供应商或谈判更好的价格。同样，如果直接人工成本在增加，这可能表明生产过程中的低效率需要解决。此外，产出成本报表在定价策略中发挥着至关重要的作用。企业必须确保其价格覆盖报表中列出的总成本，同时仍然保持市场竞争力。如果成本没有被准确计算，公司就有可能设定过低的价格，从而导致财务损失。相反，定价过高可能会使顾客流失。因此，准确理解产出成本报表对于有效定价至关重要。产出成本报表的另一个重要方面是它对预算和预测的贡献。企业通常依赖这个报表来为未来的生产周期制定预算。通过分析过去的产出成本报表，公司可以预测未来的成本，并相应地调整预算。这种预测能力使企业能够更有效地分配资源，并为需求波动做好准备。除了内部决策外，产出成本报表对于外部利益相关者也非常有价值。投资者和债权人通常查看这些报表以评估公司的财务健康状况。一个结构良好的产出成本报表可以增强投资者的信心，证明公司了解其成本结构，并能够有效管理其财务。总之，产出成本报表是任何涉及生产的企业不可或缺的工具。它不仅有助于内部决策，包括成本管理和定价，还作为外部利益相关者财务健康的重要指标。通过掌握产出成本报表的组成部分及其影响，企业可以提高运营效率，最终在竞争激烈的市场中取得更大的成功。