cost mark-up

简明释义

成本加值

英英释义

例句

1.The cost mark-up on this item is significantly higher than similar products in the market.

此商品的成本加成明显高于市场上类似产品。

2.After calculating the cost mark-up, the company set the final price of the service.

在计算完成本加成后，公司设定了服务的最终价格。

3.Understanding the cost mark-up is essential for pricing strategy in any business.

理解成本加成对于任何企业的定价策略至关重要。

4.To remain competitive, we need to analyze our cost mark-up regularly.

为了保持竞争力，我们需要定期分析我们的成本加成。

5.The retailer applied a cost mark-up to ensure a profit margin on the new product line.

零售商对新产品线施加了成本加成以确保利润率。

作文

In the world of business, understanding pricing strategies is crucial for success. One important concept that every entrepreneur should grasp is the cost mark-up. The term cost mark-up refers to the amount added to the cost price of goods to cover overhead and profit. It is a fundamental aspect of pricing that influences how products are sold in the market. When a company decides on its selling price, it must take into account not only the direct costs associated with producing a product but also the indirect costs, which include expenses like rent, utilities, and salaries.To illustrate the importance of cost mark-up, consider a small bakery that produces cakes. The direct costs involved in making a cake include ingredients such as flour, sugar, eggs, and butter. Let’s say the total cost of these ingredients for one cake is $10. However, the bakery also incurs additional expenses, such as electricity for baking, wages for the staff, and rent for the shop. If these indirect costs amount to $5 per cake, the total cost of producing one cake becomes $15.Now, if the bakery wants to make a profit, it needs to apply a cost mark-up. For example, if the bakery decides to apply a cost mark-up of 50%, the selling price of the cake would be calculated as follows: Total Cost = Direct Costs + Indirect Costs = $10 + $5 = $15Selling Price = Total Cost + (cost mark-up × Total Cost) = $15 + (0.50 × $15) = $15 + $7.50 = $22.50.This means that the bakery would sell each cake for $22.50 to cover all costs and earn a profit. Understanding how to calculate and apply cost mark-up is essential for ensuring that businesses remain profitable while still offering competitive prices.Furthermore, the cost mark-up strategy can vary significantly depending on the industry and market conditions. For instance, in highly competitive markets, businesses may choose a lower cost mark-up to attract customers, while in luxury markets, a higher cost mark-up may be more acceptable. This flexibility allows businesses to adapt their pricing strategies according to their target audience and market dynamics.In conclusion, the concept of cost mark-up is vital for any business owner or manager. It not only helps in determining the right selling price but also ensures that the business can sustain itself financially. By understanding and effectively applying cost mark-up, businesses can navigate the complexities of pricing and remain competitive in their respective markets. Therefore, mastering this concept is an essential step toward achieving long-term success in the business world.

在商业世界中，理解定价策略对成功至关重要。每个企业家都应该掌握的一个重要概念是成本加成。术语成本加成指的是在商品成本价格上增加的金额，以覆盖间接费用和利润。这是定价的基本方面，影响着产品在市场上的销售。当公司决定其售价时，必须考虑到与生产产品相关的直接成本，以及包括租金、水电费和工资等间接成本。为了说明成本加成的重要性，我们考虑一家小型面包店制作蛋糕的例子。制作蛋糕的直接成本包括面粉、糖、鸡蛋和黄油等原料。假设这些原料的总成本为10美元。然而，面包店还承担了额外的费用，例如烘焙的电费、员工的工资和商店的租金。如果这些间接成本每个蛋糕为5美元，那么生产一个蛋糕的总成本就是15美元。现在，如果面包店想要盈利，就需要应用成本加成。例如，如果面包店决定应用50%的成本加成，那么蛋糕的售价将按以下方式计算：总成本 = 直接成本 + 间接成本 = 10美元 + 5美元 = 15美元售价 = 总成本 + (成本加成 × 总成本) = 15美元 + (0.50 × 15美元) = 15美元 + 7.50美元 = 22.50美元。这意味着面包店将以22.50美元的价格出售每个蛋糕，以覆盖所有成本并获得利润。理解如何计算和应用成本加成对于确保企业保持盈利，同时仍然提供具有竞争力的价格至关重要。此外，成本加成策略可能会因行业和市场条件而显著不同。例如，在竞争激烈的市场中，企业可能选择较低的成本加成来吸引客户，而在奢侈品市场中，较高的成本加成可能更为可接受。这种灵活性使企业能够根据目标受众和市场动态调整其定价策略。总之，成本加成的概念对任何企业主或经理来说都是至关重要的。它不仅有助于确定正确的售价，还确保企业在财务上能够维持生存。通过理解和有效应用成本加成，企业可以应对定价的复杂性，并在各自的市场中保持竞争力。因此，掌握这一概念是实现商业世界长期成功的重要一步。