step-down method

简明释义

间接分摊法

英英释义

A step-down method is a cost allocation technique used to allocate service department costs to production departments in a systematic manner, where costs are assigned in a sequential order, typically from the highest to the lowest service department.

步降法是一种成本分配技术，用于以系统的方式将服务部门的成本分配给生产部门，其中成本按顺序分配，通常是从最高服务部门到最低服务部门。

例句

1.Our team decided to implement the step-down method for better resource management.

我们的团队决定实施逐步法以改善资源管理。

2.The step-down method is often used in budgeting to ensure funds are allocated efficiently.

在预算中，通常使用逐步法以确保资金的高效分配。

3.The accountant used the step-down method to allocate overhead costs more accurately.

会计使用了逐步法来更准确地分配间接费用。

4.In project management, the step-down method helps in breaking down tasks into manageable parts.

在项目管理中，逐步法有助于将任务分解为可管理的部分。

5.Using the step-down method, we were able to identify the most critical areas for improvement.

通过使用逐步法，我们能够确定最需要改进的关键领域。

作文

The concept of the step-down method is widely used in various fields, particularly in finance and project management. This method refers to a systematic approach where larger components are broken down into smaller, more manageable parts. By utilizing the step-down method, individuals and organizations can simplify complex tasks and make informed decisions based on smaller, more digestible pieces of information.In finance, the step-down method is often applied in budgeting and forecasting. For instance, when preparing a budget for a large project, managers might start with an overall budget and then break it down into specific categories such as labor, materials, and overhead costs. This breakdown allows for a clearer understanding of where funds are allocated and helps in identifying areas that may require adjustments. By using the step-down method, financial analysts can create more accurate forecasts, leading to better financial planning and resource allocation.Similarly, in project management, the step-down method can be employed to enhance efficiency and productivity. When managing a large-scale project, project managers often face the challenge of coordinating multiple tasks and teams. By applying the step-down method, they can divide the project into phases or milestones, each with its own set of deliverables and timelines. This structured approach not only aids in tracking progress but also ensures that team members are focused on their specific roles without being overwhelmed by the project’s entirety.Furthermore, the step-down method encourages collaboration and communication among team members. When a project is broken down into smaller tasks, it becomes easier for team members to understand their responsibilities and how their work contributes to the overall goal. Regular meetings can be scheduled to discuss the progress of each segment, allowing for real-time feedback and adjustments. This collaborative environment fosters teamwork and enhances the likelihood of project success.In addition to its applications in finance and project management, the step-down method can also be beneficial in educational settings. Teachers can utilize this method to simplify complex subjects by breaking them down into smaller, more manageable lessons. For example, instead of teaching a comprehensive unit on mathematics all at once, a teacher might introduce concepts gradually, ensuring that students grasp each one before moving on to the next. This incremental approach can lead to improved understanding and retention of information.In conclusion, the step-down method is a versatile technique that can be applied across various domains. Whether in finance, project management, or education, this method provides a framework for simplifying complex tasks and improving overall efficiency. By breaking down larger components into smaller parts, individuals and organizations can make more informed decisions, enhance collaboration, and ultimately achieve their goals more effectively. Embracing the step-down method can lead to significant improvements in productivity and success in any endeavor.

“逐步法”这一概念在各个领域得到广泛应用，尤其是在财务和项目管理中。该方法指的是一种系统化的方法，通过将较大的组成部分分解为更小、更易于管理的部分。通过使用“逐步法”，个人和组织可以简化复杂任务，并基于较小、更易消化的信息做出明智的决策。在财务方面，“逐步法”通常应用于预算和预测。例如，在为大型项目准备预算时，管理者可能会从整体预算开始，然后将其分解为特定类别，如人工、材料和间接费用。这种分解有助于更清晰地了解资金的分配情况，并帮助识别可能需要调整的领域。通过使用“逐步法”，财务分析师能够创建更准确的预测，从而实现更好的财务规划和资源分配。同样，在项目管理中，“逐步法”可以用于提高效率和生产力。当管理一个大型项目时，项目经理常常面临协调多个任务和团队的挑战。通过应用“逐步法”，他们可以将项目分为阶段或里程碑，每个阶段都有自己的一组可交付成果和时间表。这种结构化的方法不仅有助于跟踪进度，还确保团队成员专注于各自的角色，而不被项目的整体性压倒。此外，“逐步法”还鼓励团队成员之间的合作与沟通。当项目被分解为更小的任务时，团队成员更容易理解自己的职责以及他们的工作如何贡献于整体目标。可以定期召开会议，讨论每个部分的进展，从而实现实时反馈和调整。这种协作环境促进了团队合作，提高了项目成功的可能性。除了在财务和项目管理中的应用外，“逐步法”在教育环境中也能发挥作用。教师可以利用这种方法通过将复杂的学科分解为更小、更易管理的课程来简化教学内容。例如，教师可以逐步引入数学概念，而不是一次性教授全面的数学单元，以确保学生在进入下一个概念之前掌握每一个概念。这种增量式的方法可以改善理解和信息的保留。总之，“逐步法”是一种多用途的技术，可以应用于多个领域。无论是在财务、项目管理还是教育中，这种方法提供了简化复杂任务和提高整体效率的框架。通过将较大的组成部分分解为更小的部分，个人和组织可以做出更明智的决策，增强合作，最终更有效地实现目标。接受“逐步法”可以在任何事业中带来显著的生产力和成功提升。