applied cost

简明释义

计列成本

英英释义

例句

1.Each department must report their applied cost 应用成本 quarterly for budget reviews.

每个部门必须每季度报告他们的应用成本以便进行预算审查。

2.The accountant calculated the applied cost 应用成本 of materials used in production.

会计计算了生产中使用的应用成本。

3.The manager reviewed the project budget to ensure that all applied cost 应用成本 were accounted for.

经理审查了项目预算，以确保所有的应用成本都已被计算在内。

4.By analyzing the applied cost 应用成本, the company was able to identify areas for cost reduction.

通过分析应用成本，公司能够识别出降低成本的领域。

5.Understanding the applied cost 应用成本 is crucial for accurate financial forecasting.

理解应用成本对于准确的财务预测至关重要。

作文

Understanding the concept of applied cost is essential for anyone involved in financial management or accounting. In simple terms, applied cost refers to the costs that have been allocated to a specific activity, product, or project based on predetermined criteria or methods. This concept plays a crucial role in budgeting and financial analysis, as it helps organizations determine how much money they are spending on various aspects of their operations. To illustrate the importance of applied cost, let’s consider a manufacturing company that produces furniture. The company incurs various costs such as raw materials, labor, and overhead expenses. When calculating the total cost of producing a particular piece of furniture, the company must apply these costs appropriately. For instance, if the company decides to allocate the cost of wood used in production based on the number of pieces produced, this allocation method will lead to an applied cost for each unit of furniture manufactured.The significance of accurately determining applied cost cannot be overstated. It allows businesses to set competitive prices for their products while ensuring that all costs are covered. If a company underestimates its applied cost, it may sell its products at a loss, which could ultimately lead to financial difficulties. Conversely, overestimating applied cost can result in prices that are too high, driving customers away and reducing sales volume.Moreover, understanding applied cost is vital for effective decision-making. Businesses often need to evaluate different projects or initiatives to determine which ones are worth pursuing. By analyzing the applied cost of each project, managers can prioritize their resources towards those that offer the best return on investment. For example, if two projects are being considered, one with a lower applied cost might yield a higher profit margin, making it a more attractive option.In addition to aiding in pricing and decision-making, applied cost also plays a significant role in performance evaluation. Companies often use various metrics to assess how well they are performing against their budget. By comparing actual costs to applied cost, management can identify areas where they are overspending or where efficiencies can be gained. This analysis is crucial for continuous improvement and helps organizations stay competitive in their respective markets.In conclusion, the concept of applied cost is a fundamental aspect of financial management that affects various areas of a business, from pricing strategies to resource allocation and performance evaluation. A thorough understanding of applied cost allows organizations to make informed decisions that can enhance profitability and operational efficiency. As businesses continue to navigate complex financial landscapes, mastering the nuances of applied cost will remain a critical skill for finance and accounting professionals.

理解applied cost的概念对任何参与财务管理或会计的人来说都是至关重要的。简单来说，applied cost指的是根据预定标准或方法分配给特定活动、产品或项目的成本。这个概念在预算和财务分析中发挥着关键作用，因为它帮助组织确定在运营的各个方面花费了多少钱。为了说明applied cost的重要性，让我们考虑一个生产家具的制造公司。该公司产生各种成本，如原材料、劳动力和间接费用。当计算生产特定家具的总成本时，公司必须适当地应用这些成本。例如，如果公司决定根据生产的件数来分配用于生产的木材成本，那么这种分配方法将导致每个家具单位的applied cost。准确确定applied cost的重要性不容小觑。它使企业能够为其产品设定具有竞争力的价格，同时确保所有成本都得到覆盖。如果公司低估了其applied cost，可能会以亏损的价格出售其产品，这最终可能导致财务困难。相反，过高估计applied cost可能导致价格过高，从而使顾客流失，减少销售量。此外，理解applied cost对有效决策至关重要。企业通常需要评估不同的项目或倡议，以确定哪些值得追求。通过分析每个项目的applied cost，管理者可以优先考虑将资源投入到那些提供最佳投资回报的项目上。例如，如果正在考虑两个项目，其中一个具有较低的applied cost，可能会产生更高的利润率，从而使其成为更具吸引力的选择。除了帮助定价和决策外，applied cost在绩效评估中也起着重要作用。公司通常使用各种指标来评估他们在预算方面的表现。通过比较实际成本与applied cost，管理层可以识别出超支的领域或可以获得效率的地方。这种分析对于持续改进至关重要，并帮助组织在各自的市场中保持竞争力。总之，applied cost的概念是财务管理的一个基本方面，影响企业的各个领域，从定价策略到资源分配和绩效评估。透彻理解applied cost使组织能够做出明智的决策，从而提高盈利能力和运营效率。在企业继续应对复杂的财务环境时，掌握applied cost的细微差别将始终是财务和会计专业人员的一项关键技能。