equivalent unit; effective unit

简明释义

等值单位

英英释义

例句

1.To determine the total production cost, we calculate the effective unit (有效单位) for each product line.

为了确定总生产成本，我们计算每条产品线的有效单位。

2.In cost accounting, the concept of equivalent unit (等效单位) helps in measuring the work done on partially completed goods.

在成本会计中，等效单位的概念有助于衡量对部分完成商品的工作。

3.When assessing productivity, it's important to consider the effective unit (有效单位) of output per worker.

在评估生产力时，考虑每个工人的有效单位产出是很重要的。

4.The equivalent unit (等效单位) calculation is crucial for accurate inventory valuation.

对于准确的库存估值，等效单位的计算至关重要。

5.Using equivalent units (等效单位) allows managers to better understand the costs associated with production processes.

使用等效单位可以帮助管理者更好地理解与生产过程相关的成本。

作文

In the realm of economics and production, the concept of equivalent unit (等效单位) plays a crucial role in understanding costs and efficiencies. An equivalent unit is a measure that allows managers and accountants to assess the total output of a production process by converting partially completed units into a common measure. This conversion is essential for determining the cost associated with each unit produced, especially in industries where products undergo various stages of production before completion. For instance, consider a factory that manufactures furniture. If the factory produces 100 chairs, but 30 of them are only halfway finished, the equivalent unit calculation would allow the company to evaluate how much work has been done relative to the total production goals. By assigning a value to the incomplete chairs, the factory can gain insights into labor efficiency, material usage, and overall production costs.On the other hand, the term effective unit (有效单位) refers to the portion of output that truly contributes to the final product or service. It emphasizes productivity and the actual impact of resources used in the manufacturing process. Understanding effective unit is vital for organizations aiming to maximize their operational efficiency. For example, if a company produces 200 units of a product but only 150 of those meet quality standards, the effective unit count would be 150. This metric helps businesses identify waste and areas for improvement, ensuring that resources are allocated towards producing quality outputs.The interplay between equivalent unit and effective unit is significant in performance analysis. A company may have a high number of equivalent units, indicating substantial production activity; however, if the effective unit count is low, it suggests inefficiencies and quality issues that need addressing. Therefore, both metrics are essential for a holistic view of production health.To illustrate this further, let’s consider a bakery that produces loaves of bread. If they bake 500 loaves in a day but 50 of those are burnt and not sellable, the equivalent unit would still reflect the total output of 500, while the effective unit would only account for the 450 good loaves. The bakery's management could use these figures to analyze their baking process, identify the cause of the burnt loaves, and implement changes to improve the quality of their products. In conclusion, mastering the concepts of equivalent unit and effective unit is vital for any business involved in production. These terms not only help in assessing the efficiency and effectiveness of production processes but also guide decision-making and strategic planning. Organizations that leverage these metrics can optimize their operations, reduce waste, and ultimately enhance profitability. As industries continue to evolve, the ability to accurately measure and interpret these units will remain a cornerstone of successful production management.

在经济学和生产领域，等效单位的概念在理解成本和效率方面起着至关重要的作用。等效单位是一种衡量标准，允许管理者和会计师通过将部分完成的单位转换为共同的衡量标准来评估生产过程的总产出。这种转换对于确定与每个生产单位相关的成本至关重要，尤其是在产品在完成之前经历多个生产阶段的行业中。例如，考虑一家制造家具的工厂。如果工厂生产了100把椅子，但其中30把仅完成了一半，那么< span>等效单位的计算将使公司能够评估相对于总生产目标所完成的工作量。通过给未完成的椅子分配一个价值，工厂可以深入了解劳动效率、材料使用和整体生产成本。另一方面，有效单位指的是真正对最终产品或服务做出贡献的产出部分。它强调生产力和制造过程中使用的资源的实际影响。理解有效单位对于希望最大化运营效率的组织至关重要。例如，如果一家公司生产200个产品，但其中只有150个符合质量标准，那么有效单位的数量将是150。这个指标帮助企业识别浪费和改进的领域，确保资源分配用于生产优质输出。等效单位和有效单位之间的相互作用在绩效分析中具有重要意义。一家公司可能拥有大量的等效单位，表明生产活动相当可观；然而，如果有效单位的数量很低，则表明效率和质量问题需要解决。因此，这两个指标对于全面了解生产健康状况至关重要。为了进一步说明这一点，让我们考虑一家面包店，它每天生产面包。如果他们在一天内烘焙了500个面包，但其中50个被烤焦且不可售，那么等效单位仍然会反映出500的总产出，而有效单位则只会计算450个合格的面包。面包店的管理层可以利用这些数字来分析他们的烘焙过程，找出烤焦面包的原因，并实施更改以提高产品质量。总之，掌握等效单位和有效单位的概念对任何参与生产的企业都是至关重要的。这些术语不仅有助于评估生产过程的效率和有效性，还指导决策和战略规划。利用这些指标的组织可以优化其运营，减少浪费，最终提高盈利能力。随着行业的不断发展，准确测量和解释这些单位的能力将始终是成功生产管理的基石。