cost rate per unit

简明释义

单位成本率

英英释义

例句

1.By analyzing the cost rate per unit, we can identify areas for cost reduction.

通过分析每单位成本率，我们可以找出降低成本的领域。

2.The factory calculated the cost rate per unit to determine pricing for the new product.

工厂计算了每单位成本率以确定新产品的定价。

3.To improve profitability, we need to lower the cost rate per unit of our production process.

为了提高盈利能力，我们需要降低我们的生产过程的每单位成本率。

4.Management requested a report on the cost rate per unit for all products sold last quarter.

管理层要求提供上个季度所有销售产品的每单位成本率报告。

5.The cost rate per unit for raw materials has increased due to supply chain issues.

由于供应链问题，原材料的每单位成本率已经上涨。

作文

In the world of business and manufacturing, understanding the financial metrics that drive decisions is crucial. One such metric is the cost rate per unit, which refers to the total cost associated with producing a single unit of a product or service. This includes all relevant expenses such as materials, labor, overhead, and any other costs that contribute to the production process. By calculating the cost rate per unit, companies can gain valuable insights into their pricing strategies, profitability, and overall operational efficiency.To illustrate the importance of the cost rate per unit, consider a hypothetical company that manufactures wooden furniture. If the company spends $10,000 on raw materials, $5,000 on labor, and $3,000 on overhead for a production run of 1,000 chairs, the total cost would be $18,000. To find the cost rate per unit, the company divides the total cost by the number of chairs produced. In this case, the calculation would be $18,000 divided by 1,000, resulting in a cost rate per unit of $18.Understanding the cost rate per unit allows the company to make informed decisions about pricing. If the market price for each chair is set at $25, the company can see that it stands to make a profit of $7 per chair after covering its costs. However, if competitors are selling similar chairs for $20, the company may need to reevaluate its production processes to lower the cost rate per unit or find ways to differentiate its product to justify the higher price.Moreover, tracking the cost rate per unit over time can help identify trends and areas for improvement. For example, if the cost rate per unit increases significantly due to rising material costs, the company may need to seek alternative suppliers or materials to maintain profitability. Conversely, if the cost rate per unit decreases due to improved efficiencies or economies of scale, the company could potentially lower prices to gain a competitive edge or increase profit margins.In addition to pricing strategies, the cost rate per unit is also vital for budgeting and financial forecasting. By understanding how much it costs to produce each unit, businesses can better predict their expenses and revenues. This information is essential when planning for growth, as it allows companies to set realistic sales targets and allocate resources effectively.Ultimately, the cost rate per unit serves as a key performance indicator that helps businesses navigate the complexities of the market. It informs decision-making and strategic planning, ensuring that companies remain competitive and profitable. As markets evolve and consumer preferences shift, maintaining a keen awareness of the cost rate per unit will enable businesses to adapt and thrive in an ever-changing landscape.In conclusion, the cost rate per unit is not just a number; it is a critical component of a company's financial health. Understanding this metric empowers businesses to make data-driven decisions that enhance their operational efficiency and profitability. As such, mastering the concept of cost rate per unit is essential for anyone involved in the business and manufacturing sectors.

在商业和制造业的世界中，理解推动决策的财务指标至关重要。其中一个指标是每单位成本率，它指的是与生产单个产品或服务相关的总成本。这包括所有相关费用，如材料、劳动力、间接费用以及对生产过程有贡献的其他成本。通过计算每单位成本率，公司可以获得有关其定价策略、盈利能力和整体运营效率的宝贵见解。为了说明每单位成本率的重要性，考虑一家假设的木制家具制造公司。如果该公司在原材料上花费10,000美元，在劳动力上花费5,000美元，在间接费用上花费3,000美元，生产1,000把椅子的总成本将为18,000美元。要找出每单位成本率，公司将总成本除以生产的椅子数量。在这种情况下，计算结果为18,000美元除以1,000，得到每把椅子的每单位成本率为18美元。理解每单位成本率使公司能够对定价做出明智的决策。如果每把椅子的市场价格设定为25美元，公司可以看到在覆盖成本后，每把椅子可以获得7美元的利润。然而，如果竞争对手以20美元的价格出售类似的椅子，公司可能需要重新评估其生产流程，以降低每单位成本率或找到区分其产品的方法，以证明更高的价格是合理的。此外，随着时间的推移，跟踪每单位成本率可以帮助识别趋势和改进领域。例如，如果由于材料成本上涨而导致每单位成本率显著增加，公司可能需要寻找替代供应商或材料，以维持盈利能力。相反，如果由于效率提高或规模经济导致每单位成本率下降，公司可以考虑降低价格以获得竞争优势或提高利润率。除了定价策略，每单位成本率对于预算和财务预测也至关重要。通过了解生产每个单位的成本，企业可以更好地预测其支出和收入。这一信息在规划增长时至关重要，因为它使公司能够设定现实的销售目标并有效分配资源。最终，每单位成本率作为关键绩效指标，帮助企业应对市场的复杂性。它为决策和战略规划提供信息，确保公司保持竞争力和盈利能力。随着市场的发展和消费者偏好的变化，保持对每单位成本率的敏锐意识将使企业能够适应并在不断变化的环境中蓬勃发展。总之，每单位成本率不仅仅是一个数字；它是公司财务健康的重要组成部分。理解这一指标使企业能够做出数据驱动的决策，从而增强其运营效率和盈利能力。因此，掌握每单位成本率的概念对任何参与商业和制造行业的人来说都是必不可少的。