opening work-in-process

简明释义

期初在产品

英英释义

例句

1.Adjustments to the opening work-in-process 期初在制品 can significantly impact our financial statements.

对期初在制品的调整可能会显著影响我们的财务报表。

2.At the beginning of the month, we need to assess our opening work-in-process 期初在制品 to understand production capacity.

在月初，我们需要评估我们的期初在制品以了解生产能力。

3.The accountant reported that the opening work-in-process 期初在制品 was higher than expected due to delays.

会计报告称，由于延误，期初在制品高于预期。

4.Our production manager is reviewing the opening work-in-process 期初在制品 to optimize workflow.

我们的生产经理正在审查期初在制品以优化工作流程。

5.To calculate the cost of goods manufactured, we must include the opening work-in-process 期初在制品 from the previous period.

为了计算制造成本，我们必须包括来自上一时期的期初在制品。

作文

In the world of manufacturing and production, understanding various terms and concepts is crucial for efficiency and success. One such term that is often encountered is opening work-in-process, which refers to the value of unfinished goods that are in the production process at the beginning of a specific accounting period. This concept is essential for businesses as it helps them assess their inventory levels and manage their resources effectively.To elaborate, opening work-in-process (WIP) includes all materials, labor, and overhead costs associated with products that are not yet completed. For instance, if a furniture manufacturer starts the month with several chairs partially assembled, the cost of these chairs, including the wood, labor, and overhead incurred up to that point, constitutes the opening work-in-process. This figure is vital for determining the total production costs for the period and helps in budgeting and forecasting.When analyzing financial statements, the opening work-in-process plays a significant role in calculating the Cost of Goods Manufactured (COGM). COGM is calculated by adding the opening work-in-process to the total manufacturing costs incurred during the period and then subtracting the ending work-in-process. This calculation provides insight into how efficiently a company operates and whether it can convert raw materials into finished goods effectively.Moreover, managing opening work-in-process is critical for maintaining cash flow. If a company has a high level of WIP, it indicates that money is tied up in unfinished goods, which could lead to cash flow issues. Therefore, businesses strive to optimize their production schedules and minimize WIP to ensure a smooth operational flow. Techniques such as Just-In-Time (JIT) manufacturing aim to reduce WIP by synchronizing production with demand, thus improving overall efficiency.Effective inventory management also relies on accurately tracking opening work-in-process. By monitoring this metric, companies can identify bottlenecks in their production processes and make necessary adjustments. For example, if a manufacturer notices that their opening work-in-process is consistently high, it may indicate inefficiencies in certain stages of production or a need for additional workforce training.In conclusion, the concept of opening work-in-process is fundamental in the realm of manufacturing and production. It serves as a key indicator of a company's operational efficiency and financial health. By understanding and managing this aspect of their business, manufacturers can optimize production processes, improve cash flow, and ultimately enhance profitability. As industries continue to evolve, the importance of effectively handling opening work-in-process will remain a priority for businesses aiming for long-term success.

在制造和生产的世界中，理解各种术语和概念对于效率和成功至关重要。其中一个常见的术语是开盘在制品，它指的是在特定会计期开始时处于生产过程中的未完成商品的价值。这个概念对企业至关重要，因为它帮助他们评估库存水平并有效管理资源。详细而言，开盘在制品（WIP）包括与尚未完成的产品相关的所有材料、劳动力和间接费用。例如，如果一家家具制造商在月初有几把椅子部分组装，那么这些椅子的成本，包括木材、劳动力和到那时为止产生的间接费用，就构成了开盘在制品。这个数字对于确定该期间的总生产成本至关重要，并有助于预算和预测。在分析财务报表时，开盘在制品在计算制造成本（COGM）中起着重要作用。COGM的计算方法是将开盘在制品与该期间发生的总制造成本相加，然后减去期末在制品。这一计算提供了公司运营效率的洞察，并表明它是否能够有效地将原材料转化为成品。此外，管理开盘在制品对维持现金流至关重要。如果一家公司有高水平的在制品，这表明资金被锁定在未完成的商品中，这可能导致现金流问题。因此，企业努力优化生产计划，最小化在制品，以确保顺畅的运营流程。精益生产等技术旨在通过将生产与需求同步来减少在制品，从而提高整体效率。有效的库存管理还依赖于准确跟踪开盘在制品。通过监测这一指标，公司可以识别生产过程中的瓶颈并进行必要的调整。例如，如果制造商发现其开盘在制品持续较高，这可能表明某些生产阶段存在低效或需要额外的员工培训。总之，开盘在制品的概念在制造和生产领域中至关重要。它作为公司运营效率和财务健康的关键指标。通过理解和管理这一业务方面，制造商可以优化生产过程、改善现金流，最终提升盈利能力。随着行业的不断发展，有效处理开盘在制品的重要性将始终是追求长期成功的企业的优先事项。