base standard cost; basic standard cost

简明释义

基本标准成本

英英释义

例句

1.The company calculated the base standard cost 基础标准成本 for each product to ensure accurate pricing.

公司计算了每个产品的基础标准成本 base standard cost以确保定价准确。

2.Management requested a report on the basic standard cost 基本标准成本 of raw materials used in production.

管理层要求提供关于生产中使用的原材料的基本标准成本 basic standard cost的报告。

3.We need to adjust the base standard cost 基础标准成本 to reflect changes in labor rates.

我们需要调整基础标准成本 base standard cost以反映劳动费用的变化。

4.To improve profitability, we need to analyze the basic standard cost 基本标准成本 of our services.

为了提高盈利能力，我们需要分析我们服务的基本标准成本 basic standard cost。

5.The base standard cost 基础标准成本 serves as a benchmark for measuring performance.

基础标准成本 base standard cost作为衡量绩效的基准。

作文

In the world of business and finance, understanding costs is crucial for effective management and decision-making. One term that frequently arises in discussions about cost management is base standard cost, which refers to the predetermined cost of producing a good or service under normal conditions. This concept is essential for companies as it helps them set pricing strategies, budget effectively, and analyze variances between expected and actual performance. The basic standard cost, on the other hand, is often used interchangeably with base standard cost but can also refer to the fundamental components that make up the total cost of production, including materials, labor, and overhead expenses.When organizations establish their base standard cost, they typically consider historical data, industry benchmarks, and economic conditions. This process involves meticulous analysis to ensure accuracy and reliability. By having a clear understanding of these costs, businesses can forecast profits and make informed operational decisions. For instance, if a company notices that its actual costs consistently exceed the base standard cost, it may need to investigate the reasons behind these discrepancies. Are there inefficiencies in the production process? Are raw material prices fluctuating unexpectedly? Such analyses are critical for maintaining profitability and competitiveness in the market.Moreover, the concept of basic standard cost allows businesses to break down their expenses into manageable segments. By identifying the individual components of production costs, companies can pinpoint areas for improvement. For example, if labor costs are significantly higher than the basic standard cost, management might consider investing in employee training or revising work processes to enhance productivity. Similarly, if material costs are exceeding expectations, it may prompt negotiations with suppliers or a search for alternative materials that offer better value.The importance of base standard cost and basic standard cost extends beyond mere accounting; these concepts play a vital role in strategic planning. Companies that regularly review and adjust their standard costs are better positioned to respond to market changes and customer demands. In a competitive landscape, agility can be a significant advantage. For instance, if a competitor lowers their prices, a company aware of its base standard cost can quickly assess whether it can afford to reduce its prices without sacrificing profitability.Furthermore, accurate standard costing can improve communication within an organization. When all departments understand the basic standard cost framework, they can collaborate more effectively to achieve common financial goals. For example, marketing teams can align their strategies with cost structures, ensuring that promotional efforts do not undermine the company's financial health.In conclusion, grasping the concepts of base standard cost and basic standard cost is fundamental for any business aiming for success. These terms encapsulate the essence of cost management, providing frameworks that guide pricing, budgeting, and operational efficiency. By leveraging these concepts, organizations can enhance their financial performance, adapt to changing market conditions, and ultimately achieve sustainable growth. As businesses navigate the complexities of today's economy, a firm understanding of their standard costs will undoubtedly serve as a cornerstone for strategic decision-making and long-term success.

在商业和金融的世界中，理解成本对于有效管理和决策至关重要。一个经常出现在成本管理讨论中的术语是基准标准成本，它指的是在正常条件下生产商品或服务的预定成本。这个概念对公司来说至关重要，因为它帮助他们制定定价策略、有效预算并分析预期与实际表现之间的差异。而基本标准成本则通常与基准标准成本互换使用，但也可以指构成生产总成本的基本组成部分，包括材料、劳动力和间接费用。当组织确定其基准标准成本时，他们通常会考虑历史数据、行业基准和经济状况。这个过程涉及细致的分析，以确保准确性和可靠性。通过清楚了解这些成本，企业可以预测利润并做出明智的运营决策。例如，如果一家公司注意到其实际成本持续超过基准标准成本，那么可能需要调查这些差异背后的原因。生产过程中是否存在低效？原材料价格是否意外波动？这样的分析对于维护盈利能力和市场竞争力至关重要。此外，基本标准成本的概念使企业能够将其支出分解为可管理的部分。通过识别生产成本的各个组成部分，公司可以找出改进的领域。例如，如果劳动力成本显著高于基本标准成本，管理层可能会考虑投资员工培训或修订工作流程以提高生产力。同样，如果材料成本超出预期，这可能促使与供应商谈判或寻找提供更好价值的替代材料。基准标准成本和基本标准成本的重要性不仅仅局限于会计；这些概念在战略规划中也发挥着至关重要的作用。定期审查和调整标准成本的公司更能适应市场变化和客户需求。在竞争激烈的环境中，敏捷性可以成为显著优势。例如，如果竞争对手降低了价格，了解其基准标准成本的公司可以迅速评估是否能够在不牺牲盈利能力的情况下降低价格。此外，准确的标准成本核算可以改善组织内部的沟通。当所有部门都理解基本标准成本框架时，他们可以更有效地协作以实现共同的财务目标。例如，营销团队可以将其策略与成本结构对齐，确保促销活动不会损害公司的财务健康。总之，掌握基准标准成本和基本标准成本的概念对于任何追求成功的企业都是基础。这些术语概括了成本管理的本质，提供了指导定价、预算和运营效率的框架。通过利用这些概念，组织可以增强其财务表现，适应不断变化的市场条件，并最终实现可持续增长。在企业应对当今经济复杂性的过程中，对其标准成本的坚定理解无疑将作为战略决策和长期成功的基石。