attainable standard cost

简明释义

实现标准成本

英英释义

例句

1.The finance team regularly reviews the attainable standard cost 可实现的标准成本 to identify areas for improvement.

财务团队定期审查可实现的标准成本，以识别改进领域。

2.The production department exceeded the attainable standard cost 可实现的标准成本, leading to increased profits.

生产部门超出了可实现的标准成本，导致利润增加。

3.By analyzing past performance, we determined the attainable standard cost 可实现的标准成本 for this quarter.

通过分析过去的表现，我们确定了本季度的可实现的标准成本。

4.Setting an attainable standard cost 可实现的标准成本 helps motivate employees to work more efficiently.

设定一个可实现的标准成本有助于激励员工更高效地工作。

5.The manager set the attainable standard cost 可实现的标准成本 for the new product to ensure profitability.

经理为新产品设定了可实现的标准成本，以确保盈利。

作文

In the world of business and accounting, understanding cost management is crucial for success. One important concept that often comes up in discussions about budgeting and financial planning is the term attainable standard cost. This term refers to a cost standard that is realistic and achievable under normal operating conditions. It is essential for businesses to set such standards to ensure they can measure performance accurately and make informed decisions. The concept of attainable standard cost is particularly significant in manufacturing industries where production costs can vary due to several factors, including labor efficiency, material waste, and overhead expenses. By establishing a standard cost that reflects what is realistically achievable, companies can better control their expenses and improve their profitability. For instance, if a company sets an attainable standard cost for producing a product based on historical data and current market conditions, it can use this benchmark to evaluate actual performance. If the actual costs exceed the standard, management can investigate the reasons behind the discrepancies and take corrective actions. This process not only helps in identifying inefficiencies but also encourages employees to strive for better performance, as they have a clear target to aim for. Moreover, the use of attainable standard cost allows for more accurate forecasting and budgeting. When businesses have a clear understanding of their expected costs, they can allocate resources more effectively and plan for future growth. This strategic approach is vital for maintaining competitiveness in today's fast-paced market. Another advantage of using attainable standard cost is that it fosters a culture of continuous improvement within the organization. Employees are motivated to find ways to reduce costs without sacrificing quality. This mindset can lead to innovative solutions and improved processes, ultimately benefiting the company's bottom line. However, it is important to note that setting an attainable standard cost requires careful consideration and analysis. Companies must take into account various factors, such as historical performance, industry benchmarks, and current economic conditions. If the standard is set too low, it may not provide a meaningful challenge for employees. Conversely, if it is set too high, it could lead to frustration and demotivation. Therefore, finding the right balance is key to the effective implementation of this concept. In conclusion, the idea of attainable standard cost is a fundamental aspect of effective cost management in business. By establishing realistic and achievable cost standards, companies can better control their expenses, motivate their workforce, and enhance their overall performance. As the business landscape continues to evolve, the importance of understanding and applying concepts like attainable standard cost will only grow, making it a vital topic for anyone involved in financial planning and management.

在商业和会计的世界中，理解成本管理对成功至关重要。一个在预算和财务规划讨论中经常出现的重要概念是“可实现标准成本”这一术语。它指的是在正常运营条件下现实可达的成本标准。企业设定这样的标准是必要的，以确保能够准确衡量绩效并做出明智的决策。“可实现标准成本”这一概念在制造业尤为重要，因为生产成本可能因多种因素而异，包括劳动效率、材料浪费和间接费用。通过建立一个反映现实可达的标准成本，公司可以更好地控制开支，提高盈利能力。例如，如果一家公司根据历史数据和当前市场条件为生产某种产品设定了“可实现标准成本”，则可以利用这一基准来评估实际绩效。如果实际成本超过标准，管理层可以调查差异背后的原因，并采取纠正措施。这一过程不仅有助于识别效率低下的问题，还鼓励员工努力提高绩效，因为他们有明确的目标。此外，使用“可实现标准成本”还允许更准确的预测和预算。当企业清楚了解预期成本时，可以更有效地分配资源并规划未来的增长。这种战略方法对于在当今快速变化的市场中保持竞争力至关重要。使用“可实现标准成本”的另一个优势是，它在组织内培养了一种持续改进的文化。员工受到激励，寻找降低成本而不牺牲质量的方法。这种心态可以导致创新解决方案和改进流程，最终使公司的利润受益。然而，需要注意的是，设定“可实现标准成本”需要仔细考虑和分析。公司必须考虑各种因素，例如历史表现、行业基准和当前经济条件。如果标准设定得过低，可能不会给员工提供有意义的挑战。相反，如果设定得过高，则可能导致挫败感和失去动力。因此，找到正确的平衡对于这一概念的有效实施至关重要。总之，“可实现标准成本”的理念是有效成本管理的基本方面。通过建立现实可达的成本标准，公司可以更好地控制开支，激励员工，提高整体绩效。随着商业环境的不断演变，理解和应用诸如“可实现标准成本”这样的概念的重要性只会增加，这使其成为任何参与财务规划和管理的人都必须关注的主题。