actual expected standard cost

简明释义

实际预期标准成本

英英释义

例句

1.The finance department set a target for reducing the actual expected standard cost by 10% this year.

财务部门设定了今年将实际预期标准成本降低10%的目标。

2.During the audit, the accountant found that the actual expected standard cost was higher than anticipated due to increased labor rates.

在审计过程中，会计发现由于劳动费用增加，实际预期标准成本高于预期。

3.The manager reviewed the project's budget to compare the actual expected standard cost with the projected expenses.

经理审查了项目预算，以比较实际预期标准成本与预计开支。

4.To improve efficiency, the team analyzed the actual expected standard cost of materials used in production.

为了提高效率，团队分析了生产中使用的材料的实际预期标准成本。

5.In our quarterly report, we highlighted the discrepancies between the actual expected standard cost and the actual costs incurred.

在我们的季度报告中，我们强调了实际预期标准成本与实际发生成本之间的差异。

作文

In the realm of business management and accounting, understanding costs is crucial for making informed decisions. One important concept that often arises in discussions about budgeting and financial planning is the actual expected standard cost. This term refers to a benchmark used by organizations to measure their performance against predetermined standards. Essentially, it combines three key elements: actual costs incurred, expected costs based on forecasts, and standard costs that are set as a norm for comparison. To begin with, let's break down each component of the actual expected standard cost. The 'actual cost' represents the real expenses that a company has incurred during a specific period. This can include direct costs such as materials and labor, as well as indirect costs like overhead. Understanding actual costs is vital because they provide insight into how well a company is managing its resources and adhering to its budget. On the other hand, the 'expected cost' is derived from forecasts and projections made by the company. These estimates are typically based on historical data, market trends, and other relevant factors. By anticipating future expenses, businesses can prepare better and allocate resources more efficiently. The expected cost serves as a guideline that helps companies plan their budgets and set financial goals. The final component, 'standard cost,' is a predetermined estimate of what a product or service should cost under normal conditions. Standard costs are established based on various factors, including production efficiency, material costs, and labor rates. They act as a control mechanism, allowing companies to evaluate their performance and identify variances between actual and standard costs. When a company tracks its actual expected standard cost, it can pinpoint areas where it is overspending or where efficiencies can be improved. The integration of these three components into the actual expected standard cost framework enables businesses to gain a comprehensive view of their financial health. For instance, if a company's actual costs significantly exceed its expected costs and standard costs, it may indicate inefficiencies or unexpected challenges in the production process. Conversely, if actual costs are lower than expected, it may suggest that the company is operating efficiently and effectively managing its resources. Moreover, analyzing the actual expected standard cost can help organizations make strategic decisions. For example, if a company realizes that its standard costs are too high, it might consider renegotiating supplier contracts, investing in new technology to improve production efficiency, or providing additional training to employees to enhance their productivity. In conclusion, the concept of actual expected standard cost plays a vital role in financial management. By effectively monitoring and analyzing these costs, businesses can make informed decisions, optimize their operations, and ultimately enhance their profitability. Understanding this term allows managers and stakeholders to evaluate performance realistically and implement strategies that align with their financial goals. Therefore, mastering the intricacies of actual expected standard cost is essential for anyone involved in business management, accounting, or financial planning.

在商业管理和会计领域，理解成本对于做出明智的决策至关重要。一个在预算和财务规划讨论中经常出现的重要概念是实际预期标准成本。这个术语指的是组织用来衡量其表现与预定标准之间差距的基准。它本质上结合了三个关键元素：实际发生的成本、基于预测的预期成本和作为比较标准的标准成本。首先，让我们分解一下实际预期标准成本的每个组成部分。“实际成本”代表公司在特定时期内实际发生的费用。这可以包括直接成本，如材料和劳动力，以及间接成本，如管理费用。理解实际成本至关重要，因为它们提供了公司如何管理资源和遵循预算的洞察。另一方面，“预期成本”是基于公司所做的预测和估算得出的。这些估算通常基于历史数据、市场趋势和其他相关因素。通过预测未来的支出，企业可以更好地准备并更有效地分配资源。预期成本作为指导方针，帮助公司规划预算和设定财务目标。最后一个组成部分，“标准成本”，是指在正常条件下产品或服务应有的预定费用。标准成本是基于各种因素建立的，包括生产效率、材料成本和劳动力费率。它们作为控制机制，使公司能够评估其表现，并识别实际成本与标准成本之间的差异。当一家公司跟踪其实际预期标准成本时，可以找出超支或可以改进效率的领域。将这三个组成部分整合到实际预期标准成本框架中，使企业能够全面了解其财务状况。例如，如果一家公司的实际成本显著超过其预期成本和标准成本，这可能表明在生产过程中存在低效或意外挑战。相反，如果实际成本低于预期，这可能表明公司在高效运营并有效管理其资源。此外，分析实际预期标准成本可以帮助组织做出战略决策。例如，如果一家公司意识到其标准成本过高，它可能会考虑重新谈判供应商合同、投资新技术以提高生产效率，或为员工提供额外培训以提高他们的生产力。总之，实际预期标准成本的概念在财务管理中发挥着至关重要的作用。通过有效监控和分析这些成本，企业可以做出明智的决策，优化其运营，并最终增强盈利能力。理解这个术语使管理者和利益相关者能够现实地评估表现并实施与其财务目标一致的战略。因此，掌握实际预期标准成本的复杂性对任何参与商业管理、会计或财务规划的人来说都是必不可少的。