cost absorption

简明释义

成本吸收

英英释义

例句

1.To increase sales, the retailer decided to enhance their cost absorption by reducing overhead costs.

为了增加销售，零售商决定通过降低间接费用来增强他们的成本吸收能力。

2.The company implemented a strategy for cost absorption to maintain competitive pricing in the market.

公司实施了一项成本吸收策略，以保持市场上的竞争价格。

3.During the economic downturn, many firms relied on cost absorption to avoid layoffs.

在经济衰退期间，许多公司依靠成本吸收来避免裁员。

4.The financial report highlighted the importance of cost absorption in maintaining profitability.

财务报告强调了成本吸收在保持盈利能力方面的重要性。

5.By improving efficiency, the manufacturer achieved better cost absorption rates, reducing overall expenses.

通过提高效率，制造商实现了更好的成本吸收率，降低了整体开支。

作文

In the realm of business and finance, understanding the concept of cost absorption is essential for effective financial management. 成本吸收 refers to the accounting method where all manufacturing costs, both fixed and variable, are allocated to the products produced. This approach ensures that every product reflects its true cost, which is crucial for pricing strategies and profitability analysis.When a company adopts cost absorption, it takes into account not only the direct costs such as materials and labor but also indirect costs like utilities, rent, and salaries of production staff. This comprehensive view helps businesses in various ways. For instance, when calculating the total cost of a product, including overhead costs leads to more accurate pricing. If a company underestimates these costs, it might price its products too low, resulting in losses.Moreover, cost absorption plays a significant role in inventory valuation. Under this method, the cost of unsold inventory includes all costs incurred during production, which affects the balance sheet and income statement. A higher inventory value can lead to a better perception of the company's financial health, influencing investors' decisions. However, it can also mask inefficiencies in production if not monitored carefully.Another important aspect of cost absorption is its impact on decision-making. Managers rely on accurate cost data to make informed choices regarding production levels, pricing strategies, and product discontinuation. For example, if a product's absorbed cost is higher than the market price, it may be time to reevaluate its production or marketing strategy. Conversely, if a product is performing well despite high cost absorption, it may indicate potential for further investment.However, there are challenges associated with cost absorption. One major concern is the risk of overproduction. Since all costs are absorbed into the product, companies may be tempted to produce more than necessary, thinking they can spread the costs over a larger number of units. This can lead to excess inventory and increased holding costs, which ultimately affect profitability.Furthermore, cost absorption can complicate budgeting and forecasting processes. The allocation of indirect costs can be subjective, leading to discrepancies in financial reporting. Companies must ensure they have robust systems in place to accurately track and allocate costs to avoid misleading financial statements.In conclusion, cost absorption is a vital concept in accounting that influences pricing, inventory valuation, and strategic decision-making. While it provides a more comprehensive view of product costs, businesses must navigate the associated challenges carefully. By understanding and effectively implementing cost absorption, companies can enhance their financial performance and make more informed business decisions.

在商业和金融领域，理解成本吸收的概念对于有效的财务管理至关重要。成本吸收是指一种会计方法，其中所有制造成本，包括固定成本和可变成本，都被分配到生产的产品上。这种方法确保每个产品反映其真实成本，这对于定价策略和盈利能力分析至关重要。当公司采用成本吸收时，它不仅考虑直接成本，如材料和劳动力，还考虑间接成本，如公用事业、租金和生产员工的薪水。这种全面的视角在多个方面帮助企业。例如，在计算产品的总成本时，包含间接成本可以导致更准确的定价。如果公司低估了这些成本，它可能会将产品定价过低，从而导致亏损。此外，成本吸收在库存估值中也发挥着重要作用。在这种方法下，未售出库存的成本包括生产过程中发生的所有成本，这影响资产负债表和利润表。较高的库存价值可以提高公司财务健康的感知，从而影响投资者的决策。然而，如果不仔细监控，它也可能掩盖生产中的低效。成本吸收的另一个重要方面是其对决策的影响。管理者依赖准确的成本数据来做出关于生产水平、定价策略和产品停产的明智选择。例如，如果某个产品的吸收成本高于市场价格，那么可能是时候重新评估其生产或营销策略。相反，如果某个产品尽管有高的成本吸收仍表现良好，这可能表明进一步投资的潜力。然而，与成本吸收相关的挑战也不容忽视。一个主要的担忧是过度生产的风险。由于所有成本都被吸收到产品中，公司可能会倾向于生产超过必要数量的产品，认为可以将成本分摊到更多单位上。这可能导致过剩库存和增加的持有成本，从而最终影响盈利能力。此外，成本吸收还可能使预算和预测过程复杂化。间接成本的分配可能是主观的，导致财务报告中的差异。公司必须确保他们拥有强大的系统，以准确跟踪和分配成本，以避免误导性的财务报表。总之，成本吸收是会计中一个重要的概念，影响定价、库存估值和战略决策。虽然它提供了产品成本的更全面的视角，但企业必须谨慎应对相关挑战。通过理解和有效实施成本吸收，公司可以增强财务表现并做出更明智的商业决策。