explicit costs

简明释义

明显成本

英英释义

例句

1.Investors often look at a business's explicit costs to assess its financial health.

投资者通常会查看企业的显性成本以评估其财务健康状况。

2.When calculating profits, it's important to account for explicit costs like utilities and materials.

在计算利润时，考虑像水电费和材料这样的显性成本是很重要的。

3.During the budget meeting, we reviewed our explicit costs to identify areas for savings.

在预算会议上，我们审查了我们的显性成本以确定节省的领域。

4.The company reported its explicit costs for the last quarter, which included salaries and rent.

公司报告了上个季度的显性成本，包括工资和租金。

5.The explicit costs of running a restaurant include food supplies and employee wages.

经营一家餐厅的显性成本包括食品供应和员工工资。

作文

Understanding the concept of explicit costs is crucial for anyone looking to manage a business effectively. In the realm of economics, explicit costs refer to the direct, out-of-pocket expenses that a business incurs in the course of its operations. These costs are tangible and easily identifiable, making them essential for financial analysis and budgeting. Examples of explicit costs include rent, salaries, utilities, and raw materials. Each of these expenses can be traced directly to the production of goods or services, which is why they are considered 'explicit'.When analyzing a company’s financial health, understanding explicit costs allows managers to evaluate how much money is being spent and where it is going. For instance, if a company spends a significant amount on raw materials, it may need to assess whether those expenses are justified by the revenue generated from sales. This evaluation is not only important for the current fiscal period but also for future planning and sustainability.Furthermore, explicit costs play a vital role in pricing strategies. A business must ensure that its prices cover these costs to remain profitable. If a company underestimates its explicit costs, it risks setting prices too low, which can lead to financial losses. Conversely, accurately calculating these costs can help businesses set competitive prices while ensuring profitability.In addition to their role in pricing, explicit costs are also significant when it comes to taxation. Many tax regulations allow businesses to deduct explicit costs from their taxable income, thereby reducing the overall tax burden. Understanding which costs qualify as explicit costs is essential for effective tax planning and compliance.However, focusing solely on explicit costs can sometimes lead to a narrow view of a business's financial health. It is equally important to consider implicit costs, which represent the opportunity costs of utilizing resources in one way rather than another. For example, if a business owner decides to invest time and money into their own business instead of working for someone else, the salary they forego is an implicit cost. Balancing the analysis of both explicit costs and implicit costs provides a more comprehensive view of a business’s financial situation.In conclusion, explicit costs are a fundamental aspect of business finance that every entrepreneur should understand. They are the clear, quantifiable expenses that a business incurs, and they have a direct impact on pricing, profitability, and tax obligations. By carefully tracking and analyzing these costs, businesses can make informed decisions that promote growth and sustainability. However, it is also essential to consider implicit costs to gain a full understanding of the economic implications of business decisions. Therefore, mastering the concept of explicit costs is not just beneficial; it is necessary for successful business management.

理解显性成本的概念对于任何希望有效管理企业的人来说都是至关重要的。在经济学领域，显性成本是指企业在运营过程中产生的直接、实际支出的费用。这些成本是有形的且易于识别的，因此在财务分析和预算中至关重要。显性成本的例子包括租金、薪水、水电费和原材料。每一项费用都可以直接追溯到商品或服务的生产，这就是它们被称为“显性”的原因。在分析公司的财务健康状况时，了解显性成本使管理者能够评估花费了多少钱以及去向何处。例如，如果一家公司在原材料上花费了大量资金，它可能需要评估这些支出是否被销售所产生的收入所证明。这种评估不仅对当前财务周期重要，而且对未来的规划和可持续性也至关重要。此外，显性成本在定价策略中也起着重要作用。企业必须确保其价格覆盖这些成本，以保持盈利。如果公司低估了其显性成本，就有可能将价格定得过低，从而导致财务损失。相反，准确计算这些成本可以帮助企业设定具有竞争力的价格，同时确保盈利。除了在定价中的作用外，显性成本在税收方面也很重要。许多税收法规允许企业从应纳税所得中扣除显性成本，从而减少整体税负。了解哪些成本符合显性成本的资格对于有效的税务规划和合规性至关重要。然而，单纯关注显性成本有时会导致对企业财务健康状况的狭隘看法。同样重要的是考虑隐性成本，这代表了以一种方式利用资源而非另一种方式的机会成本。例如，如果企业主决定将时间和金钱投资于自己的企业，而不是为别人工作，那么他们放弃的工资就是隐性成本。平衡对显性成本和隐性成本的分析可以提供对企业财务状况的更全面的看法。总之，显性成本是每个企业家应该理解的商业金融的基本方面。它们是企业发生的明确、可量化的费用，并且对定价、盈利能力和税务义务有直接影响。通过仔细跟踪和分析这些成本，企业可以做出促进增长和可持续性的明智决策。然而，考虑隐性成本同样重要，以全面理解商业决策的经济影响。因此，掌握显性成本的概念不仅是有益的；它是成功商业管理的必要条件。