irrelevant cost

简明释义

非关联成本

英英释义

例句

1.In budgeting, past expenditures are often treated as irrelevant cost 无关成本 because they cannot be recovered.

在预算中，过去的支出常常被视为无关成本 irrelevant cost，因为它们无法被收回。

2.When deciding whether to continue a project, the sunk costs are considered irrelevant cost 无关成本 and should not influence the decision.

在决定是否继续一个项目时，沉没成本被视为无关成本 irrelevant cost，不应影响决策。

3.When evaluating different suppliers, shipping costs from a previous order are an irrelevant cost 无关成本 in the current negotiation.

在评估不同供应商时，之前订单的运输成本在当前谈判中是一个无关成本 irrelevant cost。

4.The management decided to ignore the irrelevant cost 无关成本 of previous marketing campaigns when planning the new strategy.

管理层决定在规划新战略时忽略之前营销活动的无关成本 irrelevant cost。

5.The irrelevant cost 无关成本 of the old equipment should not affect the decision to buy new machinery.

旧设备的无关成本 irrelevant cost不应影响购买新机器的决定。

作文

In the world of business and economics, decision-making often involves analyzing various costs associated with different options. One important concept that comes into play during this analysis is irrelevant cost. An irrelevant cost refers to a cost that will not be affected by a specific decision. Understanding this concept is crucial for making informed choices that maximize profits and minimize losses.For instance, consider a company that is deciding whether to continue producing a product or to discontinue it. The fixed costs that have already been incurred, such as the cost of machinery and equipment, are considered irrelevant costs because they will not change regardless of the decision made. Instead, the company should focus on future costs and revenues that will directly impact its profitability.When evaluating options, businesses often fall into the trap of considering all costs, including those that are irrelevant. This can lead to poor decision-making. For example, if a manager is contemplating whether to invest in new technology, they might mistakenly factor in the sunk costs of previous technology investments. These sunk costs are irrelevant costs because they cannot be recovered, and should not influence the current decision.Moreover, recognizing irrelevant costs can help managers avoid emotional decision-making. Often, individuals become attached to past expenditures and allow these feelings to cloud their judgment. By clearly identifying which costs are irrelevant, decision-makers can remain objective and focus solely on the potential outcomes of their choices.Another example can be seen in the context of personal finance. Suppose an individual has purchased a non-refundable ticket for a concert but later realizes they cannot attend due to a scheduling conflict. The cost of the ticket is now an irrelevant cost when deciding whether to go out with friends that evening. The person should only consider the costs associated with the new plans, as the ticket price will not change regardless of their decision.In conclusion, understanding the concept of irrelevant cost is essential for effective decision-making in both business and personal contexts. By focusing on relevant costs that will impact future decisions, individuals and organizations can make better choices that lead to improved financial outcomes. Ignoring irrelevant costs allows for a clearer perspective and helps to avoid the pitfalls of emotional attachment to past expenditures. Therefore, honing the ability to identify and disregard irrelevant costs can significantly enhance the decision-making process, ultimately contributing to greater success and efficiency.

在商业和经济的世界中，决策通常涉及分析与不同选项相关的各种成本。一个重要的概念在这种分析中发挥作用，那就是无关成本。无关成本是指不会受到特定决策影响的成本。理解这个概念对于做出明智的选择至关重要，这些选择能够最大化利润并最小化损失。例如，考虑一家正在决定是否继续生产某种产品或停止生产的公司。已经发生的固定成本，如机械和设备的成本，被视为无关成本，因为无论做出什么决策，它们都不会改变。相反，公司应该专注于将直接影响其盈利能力的未来成本和收入。在评估选项时，企业常常陷入考虑所有成本的陷阱，包括那些无关的成本。这可能导致糟糕的决策。例如，如果一位经理正在考虑是否投资新技术，他们可能错误地将以前技术投资的沉没成本纳入考虑。这些沉没成本是无关成本，因为它们无法收回，不应影响当前的决策。此外，识别无关成本可以帮助管理者避免情绪化决策。通常，个人会对过去的支出产生依恋，并让这些感情影响他们的判断。通过清晰地识别哪些成本是无关的，决策者可以保持客观，专注于选择的潜在结果。另一个例子可以在个人财务的背景下看到。假设一个人购买了一张不可退款的音乐会门票，但后来意识到由于日程冲突他们无法参加。门票的费用现在是一个无关成本，在决定是否与朋友外出时。此人只应考虑与新计划相关的成本，因为无论他们的决定如何，门票价格都不会改变。总之，理解无关成本的概念对于在商业和个人环境中的有效决策至关重要。通过关注将影响未来决策的相关成本，个人和组织可以做出更好的选择，从而改善财务结果。忽略无关成本可以提供更清晰的视角，并有助于避免对过去支出的情感依赖。因此，培养识别和忽视无关成本的能力可以显著增强决策过程，最终促进更大的成功和效率。