traceable cost

简明释义

可追溯成本

英英释义

例句

1.The accountant categorized the expenses to identify the traceable cost 可追溯成本 of each project.

会计师对费用进行了分类，以识别每个项目的可追溯成本。

2.Understanding traceable costs 可追溯成本 helps in making informed pricing decisions.

了解可追溯成本有助于做出明智的定价决策。

3.The project manager allocated budgets based on traceable costs 可追溯成本 from previous projects.

项目经理根据之前项目的可追溯成本分配预算。

4.To improve profitability, the company focused on reducing traceable costs 可追溯成本 related to production.

为了提高盈利能力，公司专注于减少与生产相关的可追溯成本。

5.Management requires a report detailing all traceable costs 可追溯成本 for the upcoming fiscal year.

管理层要求提供一份详细说明即将到来的财政年度所有可追溯成本的报告。

作文

In the world of business, understanding costs is crucial for effective financial management. One important concept that often arises in this context is traceable cost. A traceable cost refers to expenses that can be directly identified with a specific cost object, such as a product, department, or project. This means that these costs can be traced back to a particular source, making it easier for businesses to analyze their financial performance and make informed decisions.For instance, consider a manufacturing company that produces various types of furniture. The costs associated with raw materials, labor, and production overhead can be classified into different categories. Among these, the cost of wood used in creating a specific type of chair would be considered a traceable cost. This is because the company can directly link the expense of purchasing the wood to the production of that particular chair model. By identifying traceable costs, the company can better understand its profitability for each product line.On the other hand, there are also costs that cannot be easily traced back to a specific object. These are known as indirect costs or overhead costs. For example, the salary of the factory manager may not be directly tied to any single product but rather supports the overall operations of the manufacturing facility. While indirect costs are essential for running a business, they complicate the process of cost allocation and profitability analysis.Understanding traceable costs is particularly important for businesses that aim to implement cost control measures. By focusing on costs that can be directly linked to specific products or services, companies can identify areas where they can reduce expenses without compromising quality. For example, if a company finds that the traceable costs associated with a particular product are significantly higher than those of similar products, it can investigate the reasons behind this discrepancy. Perhaps the production process is inefficient, or the materials used are more expensive than necessary. By addressing these issues, the company can improve its profitability.Moreover, traceable costs play a vital role in budgeting and forecasting. When creating budgets, businesses need to estimate their future costs accurately. By analyzing past traceable costs, they can make informed predictions about what expenses to expect in the upcoming periods. This helps in setting realistic financial goals and ensuring that the organization remains on track to achieve them.In conclusion, traceable costs are an essential aspect of financial management in any business. They provide valuable insights into the costs associated with specific products or projects, allowing companies to make informed decisions about pricing, budgeting, and cost control. By distinguishing between traceable costs and indirect costs, businesses can streamline their financial processes and ultimately enhance their profitability. Therefore, a thorough understanding of traceable costs is indispensable for anyone involved in financial planning and analysis within an organization.

在商业世界中，理解成本对于有效的财务管理至关重要。一个常常出现的重要概念是可追溯成本。可追溯成本指的是可以直接与特定成本对象（例如产品、部门或项目）关联的费用。这意味着这些成本可以追溯到特定来源，使企业更容易分析其财务表现并做出明智的决策。例如，考虑一家生产各种家具的制造公司。与原材料、劳动力和生产间接费用相关的成本可以被分类为不同的类别。在这些成本中，用于制作特定类型椅子的木材成本将被视为可追溯成本。这是因为公司可以将购买木材的费用直接与该特定椅子型号的生产联系起来。通过识别可追溯成本，公司可以更好地了解其每条产品线的盈利能力。另一方面，还有一些成本无法轻易追溯到特定对象。这些被称为间接成本或间接费用。例如，工厂经理的薪水可能无法直接与任何单一产品挂钩，而是支持整个制造设施的运营。虽然间接成本对于经营企业至关重要，但它们使成本分配和盈利能力分析的过程变得复杂。了解可追溯成本对于希望实施成本控制措施的企业特别重要。通过关注可以直接与特定产品或服务关联的成本，公司可以识别出减少支出的领域，而不影响质量。例如，如果一家公司发现某个产品的可追溯成本明显高于类似产品，它可以调查导致这种差异的原因。也许生产过程效率低下，或使用的材料比必要的更昂贵。通过解决这些问题，公司可以提高盈利能力。此外，可追溯成本在预算和预测中发挥着重要作用。在制定预算时，企业需要准确估计未来的成本。通过分析过去的可追溯成本，他们可以对即将到来的时期预期的费用做出明智的预测。这有助于设定现实的财务目标，并确保组织保持在实现这些目标的轨道上。总之，可追溯成本是任何企业财务管理的重要方面。它们提供了与特定产品或项目相关的成本的宝贵见解，使公司能够做出有关定价、预算和成本控制的明智决策。通过区分可追溯成本和间接成本，企业可以简化其财务流程，最终提高盈利能力。因此，深入理解可追溯成本对于任何参与组织内财务规划和分析的人来说都是不可或缺的。