manufacturing cost of goods sold

简明释义

产品销售的制造成本

英英释义

例句

1.The company reported a decrease in the manufacturing cost of goods sold as a result of improved production efficiency.

由于生产效率提高，公司报告了商品销售制造成本的下降。

2.By analyzing the manufacturing cost of goods sold, we can identify areas for cost reduction.

通过分析商品销售制造成本，我们可以识别出成本降低的领域。

3.Investors are keen to know the manufacturing cost of goods sold to assess the company's profitability.

投资者希望了解商品销售制造成本以评估公司的盈利能力。

4.To improve margins, the firm is focusing on lowering its manufacturing cost of goods sold.

为了改善利润，该公司专注于降低其商品销售制造成本。

5.The manufacturing cost of goods sold has increased due to rising raw material prices.

由于原材料价格上涨，商品销售制造成本增加了。

作文

Understanding the concept of manufacturing cost of goods sold is crucial for any business involved in production. This term refers to the direct costs attributable to the production of the goods sold by a company. It includes expenses such as raw materials, labor, and overhead costs directly associated with the manufacturing process. By analyzing these costs, businesses can determine their profitability and set appropriate pricing strategies.To break it down further, the manufacturing cost of goods sold encompasses several components. Firstly, raw materials are the basic inputs that are transformed into finished products. For example, a furniture manufacturer would consider the cost of wood, fabric, and other materials required to produce a chair or table. Secondly, labor costs involve the wages paid to workers who are directly involved in the production process. This can include assembly line workers, machine operators, and quality control personnel.Additionally, overhead costs play a significant role in the manufacturing cost of goods sold. These are indirect costs that cannot be traced directly to a specific product but are necessary for the overall production process. Examples include utilities, rent for manufacturing facilities, and depreciation of machinery. By including these costs, businesses can gain a more accurate picture of their total production expenses.Businesses often track the manufacturing cost of goods sold closely because it directly impacts the gross profit margin. Gross profit is calculated by subtracting the manufacturing cost of goods sold from total revenue. Therefore, if a company can reduce its manufacturing costs while maintaining sales levels, it can significantly increase its profitability. This is why many manufacturers invest in process improvements, technology upgrades, and employee training to enhance efficiency and reduce waste.Furthermore, understanding the manufacturing cost of goods sold can aid in inventory management. Companies need to know how much it costs to produce their goods to make informed decisions about pricing and stock levels. If the costs are too high, they may need to adjust their pricing strategy or find ways to cut costs without compromising quality.In conclusion, the manufacturing cost of goods sold is a vital metric for businesses that manufacture products. It provides insight into the direct costs associated with production, enabling companies to make informed decisions regarding pricing, profitability, and inventory management. By effectively managing these costs, businesses can enhance their competitive edge and ensure long-term success in the marketplace. Understanding this concept not only helps in financial planning but also in strategic decision-making that drives growth and sustainability in the ever-evolving business landscape.

理解制造成本这一概念对于任何参与生产的企业来说都至关重要。该术语指的是可归因于公司销售商品的直接成本。它包括原材料、劳动力和与制造过程直接相关的间接费用。通过分析这些成本，企业可以确定其盈利能力并制定适当的定价策略。进一步分解，制造成本包含几个组成部分。首先，原材料是转化为成品的基本输入。例如，家具制造商会考虑生产椅子或桌子所需的木材、织物和其他材料的成本。其次，劳动力成本涉及支付给直接参与生产过程的工人的工资。这可能包括装配线工人、机器操作员和质量控制人员。此外，间接费用在制造成本中也起着重要作用。这些是无法直接追溯到特定产品的间接成本，但对整体生产过程是必不可少的。例子包括公用事业费用、制造设施的租金以及机器的折旧。通过包括这些成本，企业可以获得更准确的总生产费用的图景。企业通常密切跟踪制造成本，因为它直接影响毛利率。毛利润是通过从总收入中减去制造成本计算得出的。因此，如果一家公司能够在维持销售水平的同时降低其制造成本，则可以显著提高其盈利能力。这就是为什么许多制造商投资于流程改进、技术升级和员工培训，以提高效率和减少浪费。此外，了解制造成本有助于库存管理。公司需要知道生产商品的成本，以便做出有关定价和库存水平的明智决策。如果成本过高，他们可能需要调整定价策略或寻找降低成本的方法，而不影响质量。总之，制造成本是制造产品的企业的重要指标。它提供了与生产相关的直接成本的洞察，使公司能够就定价、盈利能力和库存管理做出明智的决策。通过有效管理这些成本，企业可以增强其竞争优势，并确保在市场上长期成功。理解这一概念不仅有助于财务规划，还有助于推动增长和可持续性的战略决策，以应对不断变化的商业环境。