consolidated cost of goods sold

简明释义

合并销货成本

英英释义

例句

1.Investors are concerned about the rising consolidated cost of goods sold 合并销售成本 affecting profit margins.

投资者担心上升的 合并销售成本 consolidated cost of goods sold会影响利润率。

2.The company's financial report showed an increase in the consolidated cost of goods sold 合并销售成本 compared to the previous year.

公司的财务报告显示，与去年相比，合并销售成本 consolidated cost of goods sold有所增加。

3.Understanding the consolidated cost of goods sold 合并销售成本 is crucial for accurate financial forecasting.

理解 合并销售成本 consolidated cost of goods sold 对于准确的财务预测至关重要。

4.The quarterly review highlighted a decrease in the consolidated cost of goods sold 合并销售成本 due to better supply chain management.

季度回顾强调，由于更好的供应链管理，合并销售成本 consolidated cost of goods sold有所下降。

5.To improve profitability, the management is analyzing the consolidated cost of goods sold 合并销售成本 for each product line.

为了提高盈利能力，管理层正在分析每个产品线的 合并销售成本 consolidated cost of goods sold。

作文

In the world of finance and accounting, understanding various terminologies is crucial for making informed decisions. One such term that plays a significant role in financial reporting is consolidated cost of goods sold. This phrase refers to the total cost of producing goods that a company sells during a specific period, aggregated across all its subsidiaries or divisions. It is an essential metric for assessing a company's profitability and operational efficiency.To comprehend the importance of consolidated cost of goods sold, we must first break down its components. The cost of goods sold (COGS) includes all the direct costs associated with the production of goods. This encompasses expenses such as raw materials, labor, and manufacturing overhead. When we talk about 'consolidated' COGS, we are looking at the sum of these costs from all the different parts of a company, which can include multiple subsidiaries or departments.For instance, consider a large corporation that operates several different brands under one umbrella. Each brand may have its own production facilities and supply chains. By calculating the consolidated cost of goods sold, the corporation can gain insights into the overall efficiency and profitability of its entire operation, rather than just individual brands. This consolidated view helps management make strategic decisions regarding pricing, budgeting, and resource allocation.Moreover, investors and stakeholders closely monitor the consolidated cost of goods sold because it directly impacts the gross profit margin. A lower COGS relative to sales revenue indicates a more profitable company, while a higher COGS could signal inefficiencies or increased costs that need to be addressed. Thus, analyzing this figure allows stakeholders to evaluate a company's financial health and operational effectiveness.Another aspect to consider is how the consolidated cost of goods sold can influence tax liabilities. Different jurisdictions may have varying regulations regarding how COGS is calculated and reported. Companies must ensure compliance with these regulations while also optimizing their cost structures to minimize tax burdens. This complexity adds another layer of importance to accurately calculating and reporting COGS on a consolidated basis.In conclusion, the concept of consolidated cost of goods sold is integral to understanding a company's financial performance. It serves as a vital indicator of profitability, efficiency, and strategic decision-making. As businesses continue to grow and diversify, mastering the calculation and implications of COGS becomes increasingly important for both management and investors alike. Therefore, a solid grasp of this term and its applications can significantly enhance one’s ability to analyze and interpret financial statements effectively.

在金融和会计的世界中，理解各种术语对于做出明智的决策至关重要。其中一个在财务报告中发挥重要作用的术语是合并销售成本。这个短语指的是公司在特定期间内销售商品的总生产成本，这些成本是通过所有子公司或部门汇总而来的。它是评估公司盈利能力和运营效率的重要指标。要理解合并销售成本的重要性，我们首先必须拆分其组成部分。销售成本（COGS）包括与生产商品相关的所有直接成本。这包括原材料、劳动力和制造间接费用等开支。当我们谈论“合并”销售成本时，我们关注的是来自公司不同部分的这些成本的总和，这可能包括多个子公司或部门。例如，考虑一家在一个大公司旗下运营多个品牌的大型企业。每个品牌可能都有自己的生产设施和供应链。通过计算合并销售成本，公司可以深入了解整个运营的整体效率和盈利能力，而不仅仅是单个品牌。这种合并视图帮助管理层在定价、预算和资源分配方面做出战略决策。此外，投资者和利益相关者密切关注合并销售成本，因为它直接影响毛利率。相对于销售收入较低的销售成本表明公司更有利可图，而较高的销售成本可能预示着需要解决的低效或成本增加。因此，分析这一数字使利益相关者能够评估公司的财务健康和运营有效性。另一个需要考虑的方面是合并销售成本如何影响税务负担。不同的司法管辖区可能对销售成本的计算和报告有不同的规定。公司必须确保遵守这些规定，同时优化其成本结构以最小化税负。这种复杂性为准确计算和报告合并销售成本增添了另一层重要性。总之，合并销售成本的概念对于理解公司的财务表现至关重要。它作为盈利能力、效率和战略决策的重要指标。随着企业的不断增长和多样化，掌握销售成本的计算及其影响变得愈发重要，无论是对管理层还是投资者。因此，对这一术语及其应用的扎实掌握，可以显著增强个人有效分析和解读财务报表的能力。