actual manufacturing cost

简明释义

实际制造成本

英英释义

例句

1.Understanding the actual manufacturing cost 实际制造成本 is crucial for budget planning.

理解实际制造成本 actual manufacturing cost对预算规划至关重要。

2.To improve efficiency, the team analyzed the actual manufacturing cost 实际制造成本 of each production line.

为了提高效率，团队分析了每条生产线的实际制造成本 actual manufacturing cost。

3.The actual manufacturing cost 实际制造成本 of the product was higher than expected due to material shortages.

由于材料短缺，产品的实际制造成本 actual manufacturing cost高于预期。

4.The company needs to calculate the actual manufacturing cost 实际制造成本 to determine its profit margins.

公司需要计算实际制造成本 actual manufacturing cost以确定其利润率。

5.Investors are interested in the actual manufacturing cost 实际制造成本 to assess the company's financial health.

投资者对实际制造成本 actual manufacturing cost感兴趣，以评估公司的财务健康状况。

作文

In the world of manufacturing, understanding the costs involved in production is crucial for businesses to remain competitive and profitable. One of the key concepts that manufacturers must grasp is the actual manufacturing cost. This term refers to the total expenses incurred during the production of goods, including direct materials, direct labor, and overhead costs. By accurately calculating the actual manufacturing cost of a product, companies can make informed decisions regarding pricing, budgeting, and financial forecasting.To begin with, let’s break down the components that contribute to the actual manufacturing cost. Direct materials are the raw materials that are used to create a product. For instance, if a company manufactures wooden furniture, the wood, varnish, and other materials used in production would be categorized as direct materials. These costs can fluctuate based on market conditions, availability, and supplier pricing.Next, direct labor encompasses the wages paid to workers who are directly involved in the manufacturing process. This includes assembly line workers, machine operators, and quality control inspectors. The amount spent on direct labor can vary depending on the efficiency of the workforce and the complexity of the production process. Thus, understanding the actual manufacturing cost requires careful tracking of labor hours and associated costs.Overhead costs, another essential component of the actual manufacturing cost, include indirect expenses that support production but cannot be directly traced to a specific product. These may consist of utilities, rent for factory space, equipment depreciation, and administrative salaries. Properly allocating these overhead costs is vital, as they can significantly impact the overall cost of manufacturing.Accurate calculation of the actual manufacturing cost is not just an internal concern; it also plays a critical role in external business dealings. For example, when negotiating contracts or setting prices for customers, businesses need to ensure that their pricing covers the actual manufacturing cost while still providing a profit margin. If a company underestimates its actual manufacturing cost, it risks selling products at a loss, which can jeopardize its financial stability.Additionally, understanding the actual manufacturing cost helps businesses identify areas for improvement within their production processes. By analyzing cost components, manufacturers can pinpoint inefficiencies, reduce waste, and explore alternative materials or methods that could lower costs without compromising quality. This proactive approach can lead to enhanced profitability and a stronger competitive edge in the market.In conclusion, the concept of actual manufacturing cost is fundamental to successful manufacturing operations. It encompasses all expenses related to the production of goods, including direct materials, direct labor, and overhead costs. By accurately calculating and analyzing these costs, manufacturers can make informed decisions about pricing, budgeting, and process improvements. Ultimately, a thorough understanding of the actual manufacturing cost is essential for any business aiming to thrive in today’s competitive landscape.

在制造业中，理解生产过程中涉及的成本对于企业保持竞争力和盈利能力至关重要。制造商必须掌握的一个关键概念是实际制造成本。这个术语指的是在生产商品过程中产生的总费用，包括直接材料、直接人工和间接费用。通过准确计算产品的实际制造成本，公司可以在定价、预算和财务预测方面做出明智的决策。首先，让我们分解一下构成实际制造成本的组成部分。直接材料是用于创建产品的原材料。例如，如果一家公司生产木制家具，则用于生产的木材、清漆和其他材料将被归类为直接材料。这些成本可能会根据市场条件、可用性和供应商定价而波动。接下来，直接人工包括支付给直接参与制造过程的工人的工资。这包括装配线工人、机器操作员和质量控制检查员。直接人工的支出金额可能会根据劳动力的效率和生产过程的复杂性而有所不同。因此，理解实际制造成本需要仔细跟踪劳动小时和相关成本。间接费用是实际制造成本的另一个重要组成部分，包括支持生产但无法直接追溯到特定产品的间接费用。这些可能包括公用事业费用、工厂租金、设备折旧和行政薪水。正确分配这些间接费用至关重要，因为它们可能对整体制造成本产生重大影响。准确计算实际制造成本不仅是内部关注的问题；它在外部商业交易中也扮演着关键角色。例如，在谈判合同时或为客户设定价格时，企业需要确保其定价覆盖实际制造成本，同时仍提供利润空间。如果一家公司低估了其实际制造成本，就有可能以亏损的价格出售产品，这可能危及其财务稳定。此外，理解实际制造成本帮助企业识别生产过程中的改进领域。通过分析成本组成，制造商可以找出低效之处，减少浪费，并探索可以降低成本而不影响质量的替代材料或方法。这种主动的方法可以提高盈利能力，并在市场上获得更强的竞争优势。总之，实际制造成本的概念对于成功的制造运营至关重要。它涵盖与生产商品相关的所有费用，包括直接材料、直接人工和间接费用。通过准确计算和分析这些成本，制造商可以在定价、预算和流程改进方面做出明智的决策。最终，全面理解实际制造成本对于任何希望在当今竞争激烈的环境中蓬勃发展的企业都是必不可少的。