total cost per unit

简明释义

单位总成本

英英释义

例句

1.Investors are interested in the total cost per unit when evaluating a startup's financial health.

投资者在评估初创公司的财务健康状况时对每单位总成本很感兴趣。

2.The company calculated the total cost per unit to determine the profitability of their new product.

公司计算了每单位总成本以确定新产品的盈利能力。

3.The total cost per unit includes both fixed and variable costs associated with production.

每单位总成本包括与生产相关的固定成本和变动成本。

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

通过减少材料浪费，我们能够显著降低每单位总成本。

5.To improve margins, the team focused on reducing the total cost per unit through better supplier negotiations.

为了改善利润率，团队专注于通过更好的供应商谈判来降低每单位总成本。

作文

In the world of business and finance, understanding costs is crucial for making informed decisions. One key concept that every entrepreneur or manager should grasp is the total cost per unit. This term refers to the total expenses incurred in producing a single unit of a product, including direct costs such as materials and labor, as well as indirect costs like overhead and administrative expenses. By calculating the total cost per unit, businesses can determine pricing strategies, assess profitability, and make better financial forecasts.To illustrate the importance of the total cost per unit, let’s consider a hypothetical company that manufactures wooden chairs. Suppose the company spends $5,000 on raw materials, $3,000 on labor, and $2,000 on overhead costs for a production run of 1,000 chairs. To find the total cost per unit, we first need to sum all the costs: $5,000 + $3,000 + $2,000 = $10,000. Next, we divide this total by the number of units produced: $10,000 ÷ 1,000 = $10. Therefore, the total cost per unit for each chair is $10.Understanding the total cost per unit helps businesses set competitive prices. If the company wants to achieve a profit margin of 20%, it must price each chair at $12 ($10 cost + $2 profit). Knowing the total cost per unit allows the company to evaluate whether this price point is feasible based on market conditions and competition.Furthermore, monitoring the total cost per unit over time can reveal trends that inform strategic decisions. For instance, if the costs start to rise due to increased material prices or higher labor rates, the company may need to look for ways to reduce costs, such as negotiating with suppliers or improving production efficiency. Conversely, if the total cost per unit decreases, it may be an opportunity to lower prices and gain a competitive advantage or increase profit margins.Another aspect to consider is the impact of economies of scale on the total cost per unit. As production increases, fixed costs are spread over a larger number of units, which can lead to a lower total cost per unit. For example, if the wooden chair company decides to increase its production to 2,000 chairs, and the fixed costs remain the same, the total cost per unit would decrease, making it more profitable.In conclusion, the concept of total cost per unit is fundamental for any business that seeks to understand its financial health and make strategic decisions. By accurately calculating and analyzing the total cost per unit, companies can set appropriate pricing strategies, identify areas for cost reduction, and ultimately enhance their profitability. Whether you are a small business owner or a manager in a large corporation, mastering the total cost per unit will empower you to make better financial decisions and drive your organization towards success.

在商业和金融领域，理解成本对于做出明智的决策至关重要。每位企业家或经理人都应该掌握的一个关键概念是单位总成本。这个术语指的是在生产单个产品时所产生的所有费用，包括直接成本（如材料和劳动力），以及间接成本（如管理费用和行政开支）。通过计算单位总成本，企业可以确定定价策略、评估盈利能力并做出更好的财务预测。为了说明单位总成本的重要性，让我们考虑一家假设的公司，该公司生产木制椅子。假设该公司在原材料上花费了5000美元，在劳动力上花费了3000美元，在间接费用上花费了2000美元，生产了一批1000把椅子。要找出单位总成本，我们首先需要将所有成本相加：5000 + 3000 + 2000 = 10000美元。接下来，我们将这个总数除以生产的单位数量：10000 ÷ 1000 = 10美元。因此，每把椅子的单位总成本为10美元。了解单位总成本有助于企业设定有竞争力的价格。如果公司希望实现20%的利润率，则必须将每把椅子的价格定为12美元（10美元成本+2美元利润）。了解单位总成本使公司能够根据市场条件和竞争情况评估这一价格点是否可行。此外，随着时间的推移，监控单位总成本可以揭示趋势，从而为战略决策提供信息。例如，如果由于材料价格上涨或劳动力成本增加而导致成本开始上升，公司可能需要寻找降低成本的方法，例如与供应商谈判或提高生产效率。相反，如果单位总成本下降，这可能是降低价格以获得竞争优势或提高利润率的机会。另一个需要考虑的方面是规模经济对单位总成本的影响。随着生产的增加，固定成本分摊到更多的单位上，这可能导致更低的单位总成本。例如，如果木椅公司决定将生产量增加到2000把椅子，并且固定成本保持不变，那么单位总成本将会减少，从而使其更具盈利能力。总之，单位总成本的概念对于任何希望了解其财务状况并做出战略决策的企业都是基础。通过准确计算和分析单位总成本，公司可以制定适当的定价策略，识别降低成本的领域，并最终提高盈利能力。无论您是小企业主还是大公司的经理，掌握单位总成本将使您能够做出更好的财务决策，并推动您的组织走向成功。