relevant cost

简明释义

关联成本

英英释义

例句

1.The manager calculated the relevant cost 相关成本 of using existing machinery versus purchasing new equipment.

经理计算了使用现有机器与购买新设备的相关成本。

2.When deciding whether to accept a special order, the company must consider the relevant cost 相关成本 associated with producing additional units.

在决定是否接受一个特殊订单时，公司必须考虑与生产额外单位相关的相关成本。

3.To evaluate the profitability of a new project, we need to analyze the relevant cost 相关成本 of resources needed.

为了评估一个新项目的盈利能力，我们需要分析所需资源的相关成本。

4.In a make-or-buy decision, the relevant cost 相关成本 includes only the costs that will change based on the decision made.

在自制或外购的决策中，相关成本仅包括基于所做决策而会发生变化的成本。

5.When considering whether to discontinue a product line, the relevant cost 相关成本 includes fixed and variable costs that would be avoided.

在考虑是否停止一条产品线时，相关成本包括可以避免的固定和变动成本。

作文

In the world of business and finance, decision-making plays a crucial role in determining the success or failure of an organization. One key concept that aids in this decision-making process is the idea of relevant cost. 相关成本 refers to the costs that will be directly affected by a specific decision. Understanding which costs are relevant can help managers make informed choices that enhance profitability and efficiency.To illustrate the importance of relevant cost, let’s consider a manufacturing company that is contemplating whether to continue producing a particular product or outsource its production. In this scenario, the management team must analyze both the fixed and variable costs associated with the product. Fixed costs, such as rent and salaries, may not change regardless of the decision made. Therefore, they are not considered relevant costs in this context. Instead, the focus should be on the variable costs, which include raw materials, labor, and overhead that would be incurred if the company continues production.When evaluating the outsourcing option, the company must also consider the price offered by the external supplier. If the cost of outsourcing is lower than the total relevant cost of producing the item in-house, it may be financially prudent to opt for outsourcing. Conversely, if the in-house production costs are lower, the company should continue manufacturing the product themselves. This analysis highlights how understanding relevant costs can lead to better strategic decisions.Another example can be seen in the context of project management. Suppose a company is considering launching a new marketing campaign. The marketing team needs to assess the relevant costs associated with the campaign, including advertising expenses, promotional materials, and any additional staffing required. However, costs that have already been incurred, such as previous marketing research, should not influence the decision, as they are considered sunk costs and are not relevant costs moving forward. Furthermore, when making financial forecasts, businesses often face the challenge of distinguishing between relevant costs and irrelevant costs. Irrelevant costs can lead to confusion and poor decision-making if they are mistakenly included in the analysis. For instance, if a company is evaluating whether to accept a special order at a reduced price, it should only consider the additional costs that will be incurred to fulfill that order, rather than the total costs associated with regular operations. This reinforces the significance of identifying relevant costs accurately.In conclusion, understanding the concept of relevant cost is essential for effective decision-making in business. By focusing on costs that will be impacted by a particular choice, organizations can ensure they are making financially sound decisions. Managers must be vigilant in distinguishing between relevant and irrelevant costs to avoid pitfalls that could jeopardize their company’s financial health. Ultimately, mastering the concept of relevant costs can empower businesses to optimize their resources and achieve their strategic objectives.

在商业和金融的世界中，决策在决定一个组织的成功或失败中起着至关重要的作用。一个帮助这一决策过程的关键概念是相关成本。Relevant cost指的是将直接受到特定决策影响的成本。理解哪些成本是相关的可以帮助管理者做出明智的选择，从而提高盈利能力和效率。为了说明相关成本的重要性，让我们考虑一家制造公司正在考虑是否继续生产某一特定产品或将其生产外包。在这种情况下，管理团队必须分析与该产品相关的固定成本和变动成本。固定成本，如租金和工资，无论做出什么决策都可能不会改变。因此，在这个背景下，它们不被视为相关成本。相反，重点应放在变动成本上，这包括如果公司继续生产该产品所需的原材料、劳动力和间接费用。在评估外包选项时，公司还必须考虑外部供应商提供的价格。如果外包的成本低于在内部生产该项目的总相关成本，那么选择外包可能在财务上是合理的。相反，如果内部生产成本较低，公司应继续自行制造该产品。这一分析突显了理解相关成本如何能导致更好的战略决策。另一个例子可以在项目管理的背景中看到。假设一家公司正在考虑发起一项新的营销活动。营销团队需要评估与该活动相关的相关成本，包括广告费用、促销材料和任何额外所需的人员。然而，已经发生的成本，例如之前的市场研究，不应影响决策，因为它们被视为沉没成本，向前看并不是相关成本。此外，在进行财务预测时，企业常常面临区分相关成本和无关成本的挑战。如果错误地将无关成本纳入分析，可能会导致混淆和糟糕的决策。例如，如果一家公司正在评估是否接受以降低价格的特殊订单，则应仅考虑履行该订单所需的额外成本，而不是与常规运营相关的总成本。这进一步强调了准确识别相关成本的重要性。总之，理解相关成本的概念对于有效的商业决策至关重要。通过关注将受到特定选择影响的成本，组织可以确保其做出财务上合理的决策。管理者必须警惕地区分相关成本和无关成本，以避免陷阱，这些陷阱可能危及公司财务健康。最终，掌握相关成本的概念可以使企业优化资源，实现战略目标。