job cost ledger

简明释义

个别成本分类帐

英英释义

例句

1.The job cost ledger is crucial for tracking the profitability of individual projects.

对跟踪单个项目的盈利能力来说，作业成本分类账至关重要。

2.The accountant updated the job cost ledger to reflect the latest expenses incurred during the project.

会计更新了作业成本分类账以反映项目中最新发生的费用。

3.Each department must submit their entries to the job cost ledger by the end of the month.

每个部门必须在月底前提交他们的作业成本分类账条目。

4.By reviewing the job cost ledger, the manager was able to identify areas where costs could be reduced.

通过审查作业成本分类账，经理能够识别可以降低成本的领域。

5.We found discrepancies in the job cost ledger that need to be investigated further.

我们发现作业成本分类账中存在差异，需要进一步调查。

作文

In the realm of accounting and project management, understanding the concept of a job cost ledger is crucial for businesses that aim to maintain financial health and ensure profitability. A job cost ledger is essentially a detailed record that tracks all costs associated with a specific job or project. This includes direct costs such as labor, materials, and overhead expenses. By maintaining an accurate job cost ledger, companies can gain valuable insights into the financial performance of individual projects, allowing them to make informed decisions about resource allocation and pricing strategies.The importance of a job cost ledger cannot be overstated, especially in industries where project-based work is prevalent, such as construction, manufacturing, and consulting. For instance, in construction, a contractor may undertake multiple projects simultaneously. Each project has its unique set of costs, timelines, and profit margins. By utilizing a job cost ledger, the contractor can track expenses related to each project separately, ensuring that they stay within budget and can accurately bill clients for their services.Moreover, a well-maintained job cost ledger helps in identifying trends and patterns in project costs over time. This historical data can be invaluable when estimating costs for future projects. For example, if a company notices that the costs for materials have consistently increased for similar projects, they can adjust their bidding strategy accordingly. This proactive approach not only enhances the accuracy of future estimates but also improves the company's competitive edge in the market.Additionally, a job cost ledger plays a significant role in project management. It allows project managers to monitor the financial status of ongoing jobs in real-time. By comparing actual costs against budgeted amounts, managers can identify variances early on and take corrective actions if necessary. This level of oversight is essential for keeping projects on track and preventing cost overruns, which can jeopardize a project's overall success.Furthermore, the use of a job cost ledger can facilitate better communication among team members and stakeholders. When everyone involved in a project has access to up-to-date financial information, it fosters transparency and accountability. Team members can understand how their contributions impact the overall budget, leading to more responsible decision-making and resource utilization.In conclusion, a job cost ledger is an indispensable tool for businesses engaged in project-based work. It provides a comprehensive view of the financial aspects of each job, enabling companies to manage costs effectively, improve forecasting accuracy, and enhance project management practices. As industries continue to evolve and become more competitive, the ability to maintain a precise and informative job cost ledger will remain a vital component of successful business operations. Companies that invest the time and resources into developing robust job costing systems will undoubtedly reap the benefits in terms of profitability and efficiency.

在会计和项目管理领域，理解“job cost ledger”这一概念对于希望保持财务健康和确保盈利的企业至关重要。“job cost ledger”本质上是一个详细记录，跟踪与特定工作或项目相关的所有成本。这包括直接成本，如劳动力、材料和间接费用。通过维护准确的“job cost ledger”，公司可以获得有关各个项目财务表现的宝贵见解，从而做出有关资源分配和定价策略的明智决策。“job cost ledger”的重要性不容小觑，尤其是在项目为基础的工作普遍存在的行业中，如建筑、制造和咨询。例如，在建筑行业，承包商可能同时进行多个项目。每个项目都有其独特的成本、时间表和利润率。通过利用“job cost ledger”，承包商可以单独跟踪与每个项目相关的费用，确保他们在预算内，并能够准确地向客户收费。此外，良好维护的“job cost ledger”有助于识别项目成本随时间变化的趋势和模式。这些历史数据在估算未来项目成本时可能非常有价值。例如，如果一家公司注意到类似项目的材料成本持续增加，他们可以相应地调整投标策略。这种主动的方法不仅提高了未来估算的准确性，还增强了公司在市场中的竞争优势。此外，“job cost ledger”在项目管理中也发挥着重要作用。它允许项目经理实时监控正在进行的工作的财务状况。通过将实际成本与预算金额进行比较，经理可以及早识别差异，并在必要时采取纠正措施。这种监督水平对于保持项目进度和防止成本超支至关重要，这可能危及项目的整体成功。此外，使用“job cost ledger”可以促进团队成员和利益相关者之间更好的沟通。当参与项目的每个人都可以访问最新的财务信息时，这促进了透明度和责任感。团队成员可以了解他们的贡献如何影响整体预算，从而导致更负责任的决策和资源利用。总之，“job cost ledger”是从事项目为基础工作企业不可或缺的工具。它提供了每个工作的财务方面的全面视图，使公司能够有效管理成本，提高预测准确性，并增强项目管理实践。随着行业的不断发展和竞争的加剧，维护精确和信息丰富的“job cost ledger”的能力将始终是成功商业运营的重要组成部分。投资时间和资源开发健全的作业成本系统的公司，无疑将在盈利能力和效率方面获得收益。