decremental cost

简明释义

减量成本

英英释义

例句

1.Understanding the decremental cost 递减成本 helps businesses make informed decisions about scaling their operations.

理解递减成本有助于企业在扩大运营时做出明智的决策。

2.The decremental cost 递减成本 of adding new features to the software was lower than expected, prompting further development.

为软件添加新功能的递减成本低于预期，促使进一步开发。

3.The company found that the decremental cost 递减成本 of producing additional units decreased significantly after reaching a certain production level.

公司发现，生产额外单位的递减成本在达到某个生产水平后显著降低。

4.In our analysis, we observed that the decremental cost 递减成本 associated with bulk purchasing can lead to substantial savings.

在我们的分析中，我们观察到，与批量采购相关的递减成本可以带来可观的节省。

5.We calculated the decremental cost 递减成本 of maintenance for the machinery over the years to optimize our budget.

我们计算了多年内机器维护的递减成本以优化我们的预算。

作文

In the realm of economics and business, understanding various cost structures is crucial for making informed decisions. One such concept that often comes into play is decremental cost, which refers to the reduction in total costs when production levels decrease or when a company decides to scale back its operations. This concept is particularly important for businesses as it helps them analyze their cost behavior in response to changes in production volume. Decremental cost can be contrasted with incremental cost, which is the additional cost incurred when production increases. For instance, if a factory produces 1,000 units of a product at a total cost of $10,000 and then reduces production to 800 units, the decremental cost would represent the savings achieved by cutting back on production. Understanding this can help managers make strategic decisions regarding resource allocation, pricing strategies, and overall operational efficiency.When analyzing decremental cost, it is essential to consider fixed and variable costs. Fixed costs, such as rent or salaries, do not change with production levels, while variable costs fluctuate based on the quantity produced. As production decreases, variable costs will typically decline, leading to a more favorable decremental cost. However, businesses must also be cautious about the potential impact of reduced production on fixed costs, as these expenses will remain constant regardless of output levels.Moreover, the concept of decremental cost plays a significant role in decision-making processes related to downsizing or restructuring. For example, if a company is facing financial difficulties and needs to reduce its workforce, understanding the decremental cost associated with layoffs can help management assess the potential savings versus the impact on productivity and morale. By analyzing these costs, companies can make more informed choices about how to navigate challenging economic conditions.Additionally, decremental cost is relevant in pricing strategies. When a company decides to lower its prices to stimulate demand, it must consider how this decision will affect its overall cost structure. If reducing prices leads to a decrease in production, the decremental cost becomes a critical factor in determining whether the price cut will ultimately benefit the company or result in losses.In conclusion, the concept of decremental cost is an essential aspect of managerial accounting and economic analysis. By understanding how costs behave when production levels change, businesses can make better strategic decisions that align with their financial goals. Whether it involves scaling back operations, adjusting pricing strategies, or navigating workforce reductions, being aware of decremental cost enables managers to optimize their resources and enhance overall efficiency. As such, mastering this concept is vital for anyone involved in business management or economic planning, ensuring that they are equipped to handle the complexities of cost management effectively.

在经济和商业领域，理解各种成本结构对于做出明智的决策至关重要。其中一个常见的概念是decremental cost，指的是当生产水平下降或公司决定缩减运营时，总成本的减少。这个概念对企业来说尤其重要，因为它帮助他们分析成本行为，以应对生产量变化的影响。Decremental cost可以与增量成本进行对比，后者是指生产增加时产生的额外成本。例如，如果一家工厂以10,000美元的总成本生产1,000个产品，然后将生产减少到800个单位，decremental cost将代表通过减产所实现的节省。理解这一点可以帮助管理者在资源分配、定价策略和整体运营效率方面做出战略决策。在分析decremental cost时，考虑固定成本和变动成本是至关重要的。固定成本，如租金或薪水，不会随着生产水平的变化而变化，而变动成本则根据生产数量波动。随着生产的减少，变动成本通常会下降，从而导致更有利的decremental cost。然而，企业也必须谨慎考虑减少生产对固定成本的潜在影响，因为这些费用在产出水平变化时将保持不变。此外，decremental cost在与裁员或重组相关的决策过程中也发挥着重要作用。例如，如果一家公司面临财务困难，需要减少员工，了解与裁员相关的decremental cost可以帮助管理层评估潜在的节省与对生产力和士气的影响之间的关系。通过分析这些成本，公司可以更明智地选择如何应对经济挑战。此外，decremental cost在定价策略中也是相关的。当一家公司决定降低价格以刺激需求时，它必须考虑这一决策对整体成本结构的影响。如果降价导致生产减少，decremental cost就成为决定价格下调是否最终对公司有利或导致损失的关键因素。总之，decremental cost的概念是管理会计和经济分析的重要方面。通过理解成本在生产水平变化时的行为，企业可以做出更好的战略决策，使其与财务目标保持一致。无论是缩减运营、调整定价策略，还是应对员工裁减，意识到decremental cost使管理者能够优化资源，提高整体效率。因此，掌握这个概念对于任何参与商业管理或经济规划的人来说都是至关重要的，这确保他们能够有效处理成本管理的复杂性。