residual cost

简明释义

剩余成本

英英释义

例句

1.To assess the project's viability, we must analyze the residual costs involved.

为了评估项目的可行性，我们必须分析其中涉及的剩余成本。

2.In budgeting, it's important to account for residual costs that may arise after the initial estimates.

在预算中，重要的是考虑到初步估算后可能出现的剩余成本。

3.After the project completion, we calculated the residual cost to determine the remaining expenses that need to be covered.

项目完成后，我们计算了剩余成本以确定需要覆盖的剩余费用。

4.The residual cost of the equipment after depreciation was lower than expected.

设备折旧后的剩余成本低于预期。

5.The finance team reported a residual cost of $5,000 after all the invoices were settled.

财务团队报告说在所有发票结清后，有剩余成本5000美元。

作文

In the world of finance and accounting, understanding various cost concepts is crucial for effective decision-making. One such concept is residual cost, which refers to the remaining expenses incurred after all other costs have been accounted for. In simpler terms, it is the cost that remains after all direct and indirect costs associated with a project or product have been deducted. This concept plays a significant role in budgeting, forecasting, and evaluating the overall profitability of a business. To illustrate the importance of residual cost, let’s consider a manufacturing company that produces electronic gadgets. The company incurs various costs, including raw materials, labor, overhead, and marketing expenses. After calculating these costs, the management team can determine the total expenditure. However, they must also identify the residual cost to understand how much is left over for profit or reinvestment. For instance, if the total cost of producing a gadget is $100,000 and the company generates revenue of $150,000 from sales, the residual cost can be calculated by subtracting the total costs from the revenue. In this case, the residual cost would be $50,000, indicating that the company has a surplus after covering all its expenses. This surplus can be used for various purposes, such as expanding operations, investing in new technology, or distributing dividends to shareholders. Understanding residual cost is not only essential for internal decision-making but also for external stakeholders. Investors and analysts often look at a company’s residual cost when assessing its financial health and potential for growth. A company with a consistently positive residual cost demonstrates effective cost management and operational efficiency, making it an attractive investment opportunity. Moreover, businesses can leverage the concept of residual cost to optimize their pricing strategies. By analyzing their residuals, companies can set prices that not only cover their costs but also yield a desirable profit margin. This approach helps businesses remain competitive in the market while ensuring long-term sustainability. In addition to its application in manufacturing, residual cost is also relevant in service industries. For example, a consulting firm may calculate its residual cost by considering the salaries of employees, office space, and other operational expenses. By understanding their residual cost, the firm can determine how much profit it makes from each client engagement and adjust its services accordingly. In conclusion, the concept of residual cost is vital for any organization aiming to achieve financial success. It provides insights into profitability, aids in strategic planning, and enhances overall decision-making processes. By carefully analyzing residual cost, businesses can make informed choices that lead to sustainable growth and improved financial performance.

在金融和会计领域，理解各种成本概念对有效决策至关重要。其中一个概念是残余成本，指的是在所有其他成本被计算后所产生的剩余费用。简单来说，它是指在与项目或产品相关的所有直接和间接成本被扣除后所剩下的费用。这个概念在预算、预测和评估企业整体盈利能力中起着重要作用。为了说明残余成本的重要性，让我们考虑一家生产电子小工具的制造公司。该公司产生了各种成本，包括原材料、劳动力、间接费用和营销费用。在计算这些成本之后，管理团队可以确定总支出。然而，他们还必须识别残余成本，以了解剩余多少用于利润或再投资。例如，如果生产一件小工具的总成本为100,000美元，而公司通过销售获得的收入为150,000美元，则可以通过从收入中减去总成本来计算残余成本。在这种情况下，残余成本将为50,000美元，表明公司在覆盖所有费用后有盈余。这笔盈余可以用于多种用途，例如扩展运营、投资新技术或向股东分配红利。理解残余成本不仅对内部决策至关重要，对外部利益相关者也是如此。投资者和分析师通常会在评估公司的财务健康状况和增长潜力时关注公司的残余成本。一家拥有持续正残余成本的公司展示了有效的成本管理和运营效率，使其成为一个有吸引力的投资机会。此外，企业可以利用残余成本的概念来优化定价策略。通过分析其残余，企业可以设定不仅能覆盖成本，还能获得理想利润率的价格。这种方法帮助企业在市场中保持竞争力，同时确保长期可持续发展。除了在制造业中的应用，残余成本在服务行业中同样相关。例如，一家咨询公司可能通过考虑员工薪水、办公室空间和其他运营费用来计算其残余成本。通过了解他们的残余成本，该公司可以确定每个客户参与的利润，并相应调整其服务。总之，残余成本的概念对于任何希望实现财务成功的组织都是至关重要的。它提供了有关盈利能力的洞察，有助于战略规划，并增强整体决策过程。通过仔细分析残余成本，企业可以做出明智的选择，从而实现可持续增长和改善财务表现。