cost per unit

简明释义

单件成本

英英释义

例句

1.To maximize profits, the company needs to analyze the cost per unit regularly.

为了最大化利润，公司需要定期分析每单位成本。

2.The cost per unit of raw materials has risen due to supply chain issues.

由于供应链问题，原材料的每单位成本上升了。

3.The factory calculated the cost per unit to determine the price for each item produced.

工厂计算了每单位成本以确定每件产品的价格。

4.By reducing waste, we were able to lower the cost per unit significantly.

通过减少浪费，我们能够显著降低每单位成本。

5.Investing in automation helped reduce the cost per unit of production.

投资自动化有助于降低生产的每单位成本。

作文

Understanding the concept of cost per unit is essential for anyone involved in business or economics. This term refers to the total cost incurred to produce one unit of a good or service. It is a crucial metric that helps businesses determine pricing strategies, assess profitability, and make informed decisions regarding production and inventory management. By analyzing the cost per unit, companies can identify areas where they can reduce costs, improve efficiency, and ultimately increase their profit margins.To illustrate the significance of cost per unit, let's consider a hypothetical company that manufactures wooden chairs. If the company incurs total costs of $10,000 to produce 1,000 chairs, the cost per unit would be calculated as follows: $10,000 divided by 1,000 equals $10 per chair. This information is vital because it allows the company to set a selling price that covers costs and generates profit. If the company decides to sell each chair for $15, it would earn a profit of $5 per chair, leading to a total profit of $5,000 if all chairs are sold.Moreover, understanding cost per unit can help businesses evaluate their production processes. If the company finds that the cost per unit is higher than expected, it may need to investigate the reasons behind this increase. Factors such as rising material costs, inefficient labor practices, or waste in the production process can all contribute to a higher cost per unit. By identifying these issues, the company can implement changes to reduce costs and enhance overall productivity.In addition to helping with pricing and production efficiency, the cost per unit is also important for budgeting and financial forecasting. Businesses often rely on this metric to project future expenses and revenues. For instance, if the company anticipates an increase in demand for its chairs, it can use the cost per unit to estimate how much it will need to invest in materials and labor to meet this demand. This foresight allows for better planning and resource allocation.Furthermore, the cost per unit can vary significantly depending on the scale of production. In many cases, producing goods in larger quantities can lead to economies of scale, which reduces the cost per unit. For example, if our chair manufacturer decides to increase production to 2,000 chairs, the total cost might only rise to $18,000 due to bulk purchasing of materials and more efficient use of labor. This would result in a new cost per unit of $9 per chair, allowing the company to offer more competitive pricing or increase profit margins.In conclusion, the concept of cost per unit is a fundamental aspect of business operations. It influences pricing strategies, production efficiency, budgeting, and financial forecasting. By carefully analyzing and managing the cost per unit, companies can make strategic decisions that enhance profitability and ensure long-term success. Understanding this metric not only benefits individual businesses but also contributes to the overall health of the economy by promoting efficient resource allocation and competitive pricing in the market.

理解单位成本的概念对任何参与商业或经济活动的人来说都是至关重要的。这个术语指的是生产一种商品或服务所需的总成本。它是一个关键指标，帮助企业确定定价策略、评估盈利能力，并就生产和库存管理做出明智的决策。通过分析单位成本，公司可以识别出可以降低成本、提高效率的领域，从而最终增加利润率。为了说明单位成本的重要性，让我们考虑一家假设的制造木椅的公司。如果该公司生产1000把椅子的总成本为10000美元，那么单位成本的计算方法如下：10000美元除以1000等于每把椅子10美元。这些信息至关重要，因为它使公司能够设定一个覆盖成本并产生利润的销售价格。如果公司决定以每把椅子15美元的价格出售，则每把椅子将获得5美元的利润，如果所有椅子都售出，总利润将达到5000美元。此外，了解单位成本可以帮助企业评估其生产流程。如果公司发现单位成本高于预期，可能需要调查导致这一增长的原因。材料成本上升、劳动实践效率低下或生产过程中的浪费等因素都可能导致更高的单位成本。通过识别这些问题，公司可以实施变更以降低成本，提高整体生产力。除了帮助定价和提高生产效率外，单位成本在预算和财务预测中也很重要。企业通常依赖这一指标来预测未来的支出和收入。例如，如果公司预计对其椅子的需求增加，它可以使用单位成本来估算满足这一需求所需投资的材料和劳动力。这种前瞻性有助于更好的规划和资源分配。此外，单位成本可能因生产规模的不同而显著变化。在许多情况下，以更大数量生产商品可以实现规模经济，从而降低单位成本。例如，如果我们的椅子制造商决定将生产量增加到2000把椅子，总成本可能仅上升到18000美元，这得益于材料的大宗采购和更有效的劳动利用。这将导致新的单位成本为每把椅子9美元，使公司能够提供更具竞争力的定价或增加利润率。总之，单位成本的概念是商业运营的基本方面。它影响定价策略、生产效率、预算和财务预测。通过仔细分析和管理单位成本，公司可以做出增强盈利能力和确保长期成功的战略决策。理解这一指标不仅有利于个体企业，也通过促进资源的有效配置和市场中的竞争定价，为整体经济的健康发展做出贡献。