cost of goods manufactured and sold

简明释义

商品制销成本

英英释义

例句

1.The annual report highlighted an increase in the cost of goods manufactured and sold 销售成本 due to rising raw material prices.

年度报告强调，由于原材料价格上涨，销售成本 cost of goods manufactured and sold有所增加。

2.The company reported a decrease in the cost of goods manufactured and sold 销售成本 this quarter, which improved their profit margins.

该公司报告本季度的销售成本 cost of goods manufactured and sold有所下降，从而提高了他们的利润率。

3.To calculate the net income, we need to subtract the cost of goods manufactured and sold 销售成本 from the total revenue.

要计算净收入，我们需要从总收入中减去销售成本 cost of goods manufactured and sold。

4.Understanding the cost of goods manufactured and sold 销售成本 helps businesses set competitive prices.

了解销售成本 cost of goods manufactured and sold有助于企业设定具有竞争力的价格。

5.Investors pay close attention to the cost of goods manufactured and sold 销售成本 when evaluating a company's financial health.

投资者在评估公司的财务健康状况时，会密切关注销售成本 cost of goods manufactured and sold。

作文

Understanding the financial aspects of a business is crucial for its success. One of the key concepts in accounting and finance is the cost of goods manufactured and sold, which refers to the total costs incurred by a company to produce and sell its products during a specific period. This metric is essential for determining the profitability of a business and plays a significant role in inventory management, pricing strategies, and overall financial analysis.The cost of goods manufactured and sold includes several components. Firstly, it encompasses all direct costs associated with the production of goods, such as raw materials, labor, and manufacturing overhead. Raw materials are the basic inputs required for production, while labor costs include wages paid to workers directly involved in manufacturing. Manufacturing overhead refers to indirect costs that cannot be traced directly to specific products, such as utilities, rent, and depreciation of machinery.Moreover, understanding how to calculate the cost of goods manufactured and sold is vital for any business owner or manager. The calculation typically follows a formula: Cost of Goods Manufactured = Beginning Work in Progress Inventory + Total Manufacturing Costs - Ending Work in Progress Inventory.Once the cost of goods manufactured is determined, it can be used to find the cost of goods manufactured and sold by adding the beginning finished goods inventory and subtracting the ending finished goods inventory. This helps businesses assess how much it costs to produce the items they have sold, providing insights into their operational efficiency.The importance of accurately calculating the cost of goods manufactured and sold cannot be overstated. For instance, if a business underestimates these costs, it may set prices too low, leading to reduced profit margins. Conversely, overestimating costs could result in higher prices, potentially driving customers away. Therefore, businesses must regularly review and adjust their calculations to reflect current market conditions and operational efficiencies.Furthermore, the cost of goods manufactured and sold is critical for financial reporting. Investors and stakeholders often look at this figure to gauge a company's performance. A lower cost of goods sold relative to revenue indicates higher profitability, which can attract more investment. On the other hand, a rising cost of goods sold may signal operational inefficiencies or increased competition, prompting investors to reconsider their engagement with the company.In conclusion, the cost of goods manufactured and sold is a fundamental aspect of business finance that provides valuable insights into production costs and profitability. By understanding its components and implications, business owners can make informed decisions that enhance their operations and financial health. Regularly monitoring this metric enables companies to stay competitive in their respective markets, ensuring long-term success and sustainability.

理解商业的财务方面对其成功至关重要。会计和财务中的一个关键概念是制造和销售商品的成本，它指的是公司在特定时期内生产和销售产品所产生的总成本。这个指标对于确定企业的盈利能力至关重要，并在库存管理、定价策略和整体财务分析中发挥着重要作用。制造和销售商品的成本包括几个组成部分。首先，它包含与商品生产相关的所有直接成本，例如原材料、劳动力和制造间接费用。原材料是生产所需的基本投入，而劳动力成本包括支付给直接参与制造的工人的工资。制造间接费用是指无法直接追溯到特定产品的间接成本，如公用事业、租金和机器折旧。此外，了解如何计算制造和销售商品的成本对任何企业主或经理来说都是至关重要的。计算通常遵循一个公式：制造成本 = 期初在制品存货 + 总制造成本 - 期末在制品存货。一旦确定了制造成本，就可以通过增加期初成品存货并减去期末成品存货来找到制造和销售商品的成本。这帮助企业评估销售商品的成本，为其运营效率提供洞察。准确计算制造和销售商品的成本的重要性不容小觑。例如，如果企业低估了这些成本，可能会设定过低的价格，导致利润率降低。相反，过高的成本估算可能会导致更高的价格，可能会使客户流失。因此，企业必须定期审查和调整其计算，以反映当前的市场条件和运营效率。此外，制造和销售商品的成本对于财务报告至关重要。投资者和利益相关者通常关注这一数据，以评估公司的表现。相较于收入，较低的销售商品成本表明更高的盈利能力，这可以吸引更多的投资。另一方面，销售商品成本的上升可能表明运营效率低下或竞争加剧，促使投资者重新考虑与公司的关系。总之，制造和销售商品的成本是商业财务的基本方面，为生产成本和盈利能力提供了宝贵的见解。通过理解其组成部分和影响，企业主可以做出明智的决策，从而增强其运营和财务健康。定期监测这一指标使公司能够在各自市场中保持竞争力，确保长期成功和可持续发展。