relevant costing

简明释义

关联成本计算

英英释义

例句

1.During the budgeting process, the team relied on relevant costing to forecast future expenses accurately.

在预算过程中，团队依赖于相关成本来准确预测未来的支出。

2.When deciding whether to accept a special order, the manager used relevant costing to determine if the additional revenue would exceed the variable costs.

在决定是否接受特殊订单时，经理使用了相关成本来确定额外收入是否会超过变动成本。

3.In a make-or-buy decision, relevant costing helped the team evaluate whether manufacturing in-house or purchasing from a supplier was more cost-effective.

在选择自制还是外购的决策中，相关成本帮助团队评估自制或从供应商购买哪个更具成本效益。

4.The financial analyst recommended using relevant costing to assess the impact of discontinuing a product line.

财务分析师建议使用相关成本来评估停止某条产品线的影响。

5.The company analyzed its product line using relevant costing to identify which products were profitable and which were not.

公司使用相关成本分析其产品线，以识别哪些产品是盈利的，哪些则不是。

作文

In the world of business decision-making, understanding financial implications is crucial for success. One important concept that plays a significant role in this process is relevant costing (相关成本). This term refers to the costs that will be directly affected by a specific decision, such as whether to accept a special order or discontinue a product line. By focusing on these costs, businesses can make more informed choices that align with their financial goals.To grasp the importance of relevant costing (相关成本), it is essential to differentiate between relevant and irrelevant costs. Relevant costs are future costs that will change as a result of a decision, while irrelevant costs are those that remain unchanged regardless of the decision made. For instance, if a company is considering whether to produce an additional batch of a product, the costs that will be incurred specifically for that batch, such as materials and labor, are considered relevant costs. On the other hand, sunk costs, which are past expenditures that cannot be recovered, should not factor into the decision-making process.Applying relevant costing (相关成本) involves analyzing various scenarios to determine the best course of action. For example, suppose a manufacturing company receives a special order for a product at a price lower than its usual selling price. The management must evaluate whether accepting this order would be beneficial. By calculating the relevant costs associated with producing the additional units, such as direct materials, direct labor, and variable overhead, the company can assess if the income from the order exceeds these costs. If it does, accepting the order could contribute positively to the company's profitability, even if it means selling below the standard price.Moreover, relevant costing (相关成本) also plays a vital role in budgeting and forecasting. When preparing budgets, organizations need to identify costs that will influence future operations. For instance, when launching a new product, the company must consider the relevant costs associated with production, marketing, and distribution. By focusing on these costs, businesses can allocate resources more effectively and set realistic financial targets.Another area where relevant costing (相关成本) is applicable is in the evaluation of different business segments. Companies often analyze the performance of various departments or product lines to determine which ones are profitable. By identifying the relevant costs associated with each segment, management can make informed decisions about resource allocation, potential discontinuation of unprofitable lines, or investment in more lucrative opportunities.In conclusion, the concept of relevant costing (相关成本) is fundamental for effective business decision-making. By focusing on costs that will be directly impacted by decisions, companies can enhance their financial performance and strategic planning. Understanding the distinction between relevant and irrelevant costs allows businesses to avoid common pitfalls and make choices that drive profitability. As organizations navigate the complexities of the market, mastering relevant costing (相关成本) will undoubtedly contribute to their long-term success.

在商业决策的世界中，理解财务影响对于成功至关重要。一个在这一过程中起着重要作用的概念是相关成本（relevant costing）。这个术语指的是将直接受到特定决策影响的成本，例如是否接受特殊订单或停止某条产品线。通过关注这些成本，企业可以做出更明智的选择，使其与财务目标保持一致。为了掌握相关成本（relevant costing）的重要性，必须区分相关成本和无关成本。相关成本是未来成本，这些成本将在决策后发生变化，而无关成本则是那些无论作出何种决策都保持不变的成本。例如，如果一家公司考虑是否生产额外一批产品，那么专门为该批次产生的成本，如材料和人工，就是相关成本。另一方面，沉没成本是指无法收回的过去支出，不应纳入决策过程。应用相关成本（relevant costing）涉及分析各种情景，以确定最佳行动方案。例如，假设一家制造公司收到一个以低于通常售价的价格生产产品的特殊订单。管理层必须评估接受此订单是否有利。通过计算与生产额外单位相关的相关成本，例如直接材料、直接人工和可变间接费用，公司可以评估该订单的收入是否超过这些成本。如果超过，则接受该订单可能会对公司的盈利能力产生积极影响，即使这意味着以低于标准价格出售。此外，相关成本（relevant costing）在预算和预测中也发挥着重要作用。在准备预算时，组织需要识别将影响未来运营的成本。例如，在推出新产品时，公司必须考虑与生产、营销和分销相关的相关成本。通过关注这些成本，企业可以更有效地分配资源，并设定切实可行的财务目标。相关成本（relevant costing）适用的另一个领域是对不同业务部门的评估。公司通常会分析各个部门或产品线的表现，以确定哪些是盈利的。通过识别与每个部门相关的相关成本，管理层可以做出关于资源分配、潜在停止不盈利产品线或投资于更有利可图机会的明智决策。总之，相关成本（relevant costing）的概念对于有效的商业决策至关重要。通过关注将直接受到决策影响的成本，公司可以提高财务业绩和战略规划能力。理解相关成本和无关成本之间的区别使企业能够避免常见的陷阱，做出推动盈利能力的选择。随着组织在市场复杂性中导航，掌握相关成本（relevant costing）无疑将有助于其长期成功。