product-line costing

简明释义

产品生产线成本计算

英英释义

例句

1.Our new software includes features for product-line costing analysis.

我们的新软件包括产品线成本计算分析的功能。

2.By using product-line costing, we can identify which products are underperforming.

通过使用产品线成本计算，我们可以识别哪些产品表现不佳。

3.The company implemented product-line costing to better understand the profitability of each segment.

公司实施了产品线成本计算，以更好地理解每个细分市场的盈利能力。

4.The finance team presented a report based on product-line costing to guide future investments.

财务团队根据产品线成本计算提供了一份报告，以指导未来的投资。

5.Understanding product-line costing helps in making informed pricing decisions.

理解产品线成本计算有助于做出明智的定价决策。

作文

In the world of business, understanding costs is crucial for making informed decisions. One important concept that companies often utilize is product-line costing, which refers to the method of determining the costs associated with a specific line of products. This approach allows businesses to analyze profitability on a more granular level, enabling them to make strategic decisions about pricing, production, and marketing. By breaking down costs into individual product lines, companies can identify which products are performing well and which ones may need improvement or even discontinuation.The process of implementing product-line costing involves several steps. First, a company must gather data on all costs related to each product line. This includes direct costs such as materials and labor, as well as indirect costs like overhead expenses. Once this data is collected, it can be allocated to each product line based on various cost drivers. For instance, if a particular product line requires more machine hours, then a larger portion of the overhead costs might be assigned to it.After the costs have been allocated, businesses can analyze the profitability of each product line. This analysis can reveal important insights, such as which products are generating the most revenue and which ones are not covering their costs. With this information, companies can make informed decisions about resource allocation. For example, they might choose to invest more in marketing a high-performing product line while scaling back on a less profitable one.Moreover, product-line costing can also assist in setting competitive prices. By understanding the costs associated with each product line, businesses can establish pricing strategies that not only cover costs but also provide a reasonable profit margin. This is particularly important in industries where competition is fierce, and pricing can significantly impact market share.In addition to aiding in pricing and profitability analysis, product-line costing can also enhance budgeting and forecasting efforts. By knowing the costs associated with each product line, companies can create more accurate budgets and forecasts. This helps in planning for future growth and ensuring that resources are allocated efficiently.However, it is important to note that product-line costing does have its challenges. Accurately allocating costs can be complex, especially in companies with multiple product lines and varying cost structures. Furthermore, relying solely on this method without considering other factors, such as market trends and customer preferences, can lead to misguided decisions.In conclusion, product-line costing is a valuable tool for businesses looking to understand their costs and improve profitability. By analyzing costs at the product line level, companies can make informed decisions that enhance their overall performance. While there are challenges associated with this method, the benefits it offers in terms of strategic decision-making, pricing, and budgeting make it an essential practice for many organizations. As businesses continue to navigate an ever-changing market landscape, leveraging tools like product-line costing will be crucial for maintaining competitiveness and achieving long-term success.

在商业世界中，理解成本对做出明智的决策至关重要。公司经常利用的一个重要概念是产品线成本核算，它指的是确定与特定产品线相关的成本的方法。这种方法使企业能够在更细致的层面上分析盈利能力，从而做出关于定价、生产和营销的战略决策。通过将成本细分到各个产品线，公司可以识别哪些产品表现良好，哪些产品可能需要改进甚至停产。实施产品线成本核算的过程包括几个步骤。首先，公司必须收集与每个产品线相关的所有成本数据。这包括直接成本，如材料和劳动力，以及间接成本，如管理费用。一旦收集到这些数据，就可以根据各种成本驱动因素将其分配给每个产品线。例如，如果某一特定产品线需要更多的机器工时，则可能会将更多的间接费用分配给它。在成本分配后，企业可以分析每条产品线的盈利能力。这种分析可以揭示重要的见解，例如哪些产品产生了最多的收入，哪些产品未能覆盖其成本。通过这些信息，公司可以做出关于资源分配的明智决策。例如，他们可能会选择在高利润产品线上投入更多的营销资金，同时削减对低利润产品线的投资。此外，产品线成本核算还可以帮助设定具有竞争力的价格。通过了解与每条产品线相关的成本，企业可以制定不仅覆盖成本而且提供合理利润率的定价策略。这在竞争激烈的行业中尤为重要，因为定价会显著影响市场份额。除了有助于定价和盈利能力分析外，产品线成本核算还可以增强预算和预测工作。通过了解每条产品线的成本，企业可以制定更准确的预算和预测。这有助于为未来的增长进行规划，并确保资源的有效分配。然而，需要注意的是，产品线成本核算确实存在一些挑战。准确分配成本可能很复杂，尤其是在拥有多个产品线和不同成本结构的公司中。此外，单靠这种方法而不考虑其他因素，如市场趋势和客户偏好，可能会导致错误的决策。总之，产品线成本核算是企业了解成本和提高盈利能力的一种宝贵工具。通过在产品线层面分析成本，公司可以做出提升整体业绩的明智决策。尽管这种方法存在挑战，但它在战略决策、定价和预算方面所提供的好处使其成为许多组织的必备实践。随着企业继续在不断变化的市场环境中航行，利用像产品线成本核算这样的工具对于保持竞争力和实现长期成功至关重要。