unit cost; per-unit cost

简明释义

单位成本

英英释义

例句

1.We achieved a lower unit cost by optimizing our manufacturing process.

通过优化我们的制造过程，我们实现了更低的单位成本。

2.The unit cost of producing this gadget is $10.

生产这个小工具的单位成本是10美元。

3.Reducing the unit cost can significantly increase our profit margins.

降低单位成本可以显著提高我们的利润率。

4.The per-unit cost 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。

5.To determine profitability, we need to analyze the per-unit cost of our products.

为了确定盈利能力，我们需要分析我们产品的每单位成本。

作文

Understanding the concept of unit cost or per-unit cost is essential for anyone involved in business, finance, or economics. The term refers to the total cost incurred by producing a single unit of a product or service. This includes all direct and indirect costs associated with production, such as materials, labor, overhead, and any other expenses that contribute to the overall cost of manufacturing. By analyzing unit cost, businesses can make informed decisions regarding pricing, budgeting, and financial forecasting.For instance, consider a company that manufactures shoes. If the total cost to produce 1,000 pairs of shoes is $10,000, then the unit cost would be calculated by dividing the total cost by the number of units produced. In this case, the per-unit cost would be $10 ($10,000 / 1,000 pairs). This figure is crucial as it helps the company determine how much to charge consumers while ensuring profitability.Moreover, understanding unit cost allows businesses to identify areas where they can reduce costs. For example, if the company realizes that the cost of materials is significantly high, it might explore alternative suppliers or negotiate better rates. Reducing the per-unit cost can lead to higher profit margins and competitive pricing in the market.In addition to cost reduction strategies, unit cost analysis aids in setting sales targets and evaluating performance. If a company aims to sell 5,000 pairs of shoes at a price of $15 each, it can calculate the expected revenue and compare it against the anticipated costs. If the per-unit cost is $10, the gross profit per pair sold would be $5. This information is vital for strategic planning and helps businesses assess whether their pricing strategy is effective.Furthermore, unit cost has implications for inventory management. Companies must keep track of their production costs to ensure they maintain adequate stock levels without incurring excessive expenses. By monitoring the per-unit cost, businesses can adjust their production schedules based on demand, ensuring they do not overproduce or underproduce items.In conclusion, grasping the concept of unit cost and per-unit cost is integral to successful business operations. It influences pricing strategies, cost management, sales forecasting, and inventory control. By effectively analyzing these costs, companies can enhance their profitability and remain competitive in the marketplace. Understanding unit cost not only helps businesses make informed decisions but also equips them with the tools necessary to navigate the complexities of financial management. Ultimately, a solid comprehension of per-unit cost can lead to smarter strategies that drive growth and sustainability in any organization.

理解单位成本或每单位成本的概念对于任何参与商业、金融或经济学的人来说都是至关重要的。这个术语指的是生产单个产品或服务所产生的总成本。这包括与生产相关的所有直接和间接成本，例如材料、劳动力、间接费用以及任何其他对制造总体成本有贡献的开支。通过分析单位成本，企业可以就定价、预算和财务预测做出明智的决定。例如，考虑一家制造鞋子的公司。如果生产1000双鞋子的总成本为10000美元，那么单位成本将通过将总成本除以生产单位数量来计算。在这种情况下，每单位成本将是10美元（10000美元 / 1000双）。这个数字至关重要，因为它帮助公司确定向消费者收取多少费用，同时确保盈利。此外，了解单位成本使企业能够识别可以降低成本的领域。例如，如果公司意识到材料成本显著高，它可能会探索替代供应商或谈判更好的价格。降低每单位成本可以导致更高的利润率和市场上的竞争性定价。除了成本降低策略外，单位成本分析还有助于设定销售目标和评估业绩。如果一家公司希望以每双15美元的价格销售5000双鞋子，它可以计算预期收入并将其与预期成本进行比较。如果每单位成本为10美元，则每双售出的毛利为5美元。这些信息对于战略规划至关重要，并帮助企业评估其定价策略是否有效。此外，单位成本对库存管理也有影响。公司必须跟踪其生产成本，以确保在不产生过多费用的情况下保持足够的库存水平。通过监控每单位成本，企业可以根据需求调整生产计划，确保不生产过多或不足的商品。总之，掌握单位成本和每单位成本的概念对于成功的商业运作至关重要。它影响定价策略、成本管理、销售预测和库存控制。通过有效分析这些成本，公司可以提高盈利能力并在市场上保持竞争力。理解单位成本不仅帮助企业做出明智的决策，还为他们提供了应对财务管理复杂性的工具。最终，对每单位成本的扎实理解可以导致更聪明的战略，从而推动任何组织的增长和可持续性。