absorbed cost

简明释义

归入成本

英英释义

例句

1.The absorbed cost 吸收成本 of production includes both fixed and variable expenses.

生产的吸收成本包括固定和变动费用。

2.The management team is concerned about the rising absorbed cost 吸收成本 due to higher raw material prices.

管理团队对由于原材料价格上涨而导致的吸收成本上升表示担忧。

3.After reviewing the financial report, we found that our absorbed cost 吸收成本 had significantly increased last quarter.

在审查财务报告后，我们发现上个季度我们的吸收成本显著增加。

4.The company decided to lower its prices, even though it meant that the absorbed cost 吸收成本 would increase.

公司决定降低价格，尽管这意味着吸收成本会增加。

5.In order to remain competitive, we have to analyze our absorbed cost 吸收成本 structure carefully.

为了保持竞争力，我们必须仔细分析我们的吸收成本结构。

作文

In the world of business and finance, understanding various cost concepts is crucial for making informed decisions. One such concept is absorbed cost, which refers to the total costs that are allocated to a product or service, including both fixed and variable costs. This means that when a company produces goods, every expense associated with the production process, from raw materials to labor and overhead, is taken into account when determining the price of the product. By grasping the notion of absorbed cost, businesses can better analyze their profitability and pricing strategies.To illustrate the importance of absorbed cost, consider a small manufacturing company that produces furniture. The company incurs several costs in the production process: the cost of wood, fabric, labor, rent for the factory, and utilities. All these expenses contribute to the overall cost of producing each piece of furniture. If the company only considers the direct costs, such as wood and labor, it may set a selling price that does not cover the full cost of production, leading to losses.Therefore, it is essential for the company to calculate its absorbed cost accurately. By doing so, they can ensure that the selling price covers all expenses, allowing the business to remain profitable. In this case, the absorbed cost includes not only the direct costs but also a portion of the fixed costs, such as rent and utilities, allocated to each piece of furniture produced.Moreover, understanding absorbed cost helps businesses make strategic decisions regarding pricing, budgeting, and financial forecasting. For instance, if the company realizes that its absorbed cost for a particular product is higher than expected, it may need to adjust its pricing strategy or find ways to reduce production costs. This could involve negotiating better rates with suppliers, optimizing production processes, or even discontinuing unprofitable products.In addition, the concept of absorbed cost plays a significant role in inventory valuation. When products are manufactured, their costs are absorbed into inventory until they are sold. This means that the value of the inventory on the balance sheet reflects the absorbed cost of all unsold goods. Accurate inventory valuation is vital for financial reporting and tax purposes, as it directly impacts the company's profitability and tax liabilities.Furthermore, businesses must be cautious about how they manage absorbed cost in the context of changes in production levels. For example, during periods of low demand, fixed costs remain constant, but the absorbed cost per unit increases as fewer units are produced. This can lead to higher prices for consumers and potentially reduced sales volume, creating a challenging cycle for businesses.In conclusion, the concept of absorbed cost is fundamental for businesses to understand their cost structure, set appropriate pricing strategies, and maintain profitability. By comprehensively analyzing both fixed and variable costs, companies can make informed decisions that enhance their financial health. As the business environment continues to evolve, having a firm grasp of absorbed cost will empower organizations to navigate challenges and seize opportunities effectively.

在商业和金融的世界中，理解各种成本概念对于做出明智的决策至关重要。其中一个概念是吸收成本，指的是分配给产品或服务的总成本，包括固定成本和可变成本。这意味着，当一家公司生产商品时，与生产过程相关的每一项费用，从原材料到劳动力和间接费用，都被考虑在内，以确定产品的价格。通过掌握吸收成本的概念，企业可以更好地分析其盈利能力和定价策略。为了说明吸收成本的重要性，考虑一家生产家具的小型制造公司。该公司在生产过程中产生了多项成本：木材、布料、劳动力、工厂租金和水电费等。所有这些费用都对每件家具的生产总成本产生了影响。如果公司仅考虑直接成本，如木材和劳动力，它可能会设定一个无法覆盖全部生产成本的销售价格，导致亏损。因此，公司必须准确计算其吸收成本。这样，他们可以确保销售价格覆盖所有费用，使企业保持盈利。在这种情况下，吸收成本不仅包括直接成本，还包括分配给每件家具生产的固定成本的一部分，如租金和水电费。此外，理解吸收成本有助于企业在定价、预算和财务预测方面做出战略决策。例如，如果公司意识到某个产品的吸收成本高于预期，它可能需要调整定价策略或寻找降低生产成本的方法。这可能涉及与供应商谈判更好的价格、优化生产流程，甚至停止不盈利的产品。此外，吸收成本的概念在库存估值中也起着重要作用。当产品被制造出来时，它们的成本被吸收到库存中，直到它们被售出。这意味着，资产负债表上未售出商品的库存价值反映了所有未售商品的吸收成本。准确的库存估值对于财务报告和税务目的至关重要，因为它直接影响公司的盈利能力和税务责任。此外，企业必须谨慎管理吸收成本，以应对生产水平变化的影响。例如，在需求低迷时期，固定成本保持不变，但由于生产单位减少，单件产品的吸收成本会上升。这可能导致消费者的价格上涨，销售量可能减少，从而为企业创造一个具有挑战性的循环。总之，理解吸收成本的概念对于企业了解其成本结构、制定适当的定价策略和保持盈利能力至关重要。通过全面分析固定成本和可变成本，公司可以做出增强财务健康的明智决策。随着商业环境的不断演变，牢牢掌握吸收成本将使组织能够有效应对挑战并抓住机遇。