identified cost method

简明释义

识别成本法

英英释义

例句

1.The identified cost method 识别成本法 helped us determine the true profitability of each product line.

使用识别成本法 identified cost method 帮助我们确定每个产品线的真实盈利能力。

2.Using the identified cost method 识别成本法 allowed us to pinpoint areas where we could cut costs.

使用识别成本法 identified cost method 使我们能够找出可以削减成本的领域。

3.In our recent financial analysis, we utilized the identified cost method 识别成本法 to allocate expenses accurately.

在我们最近的财务分析中，我们使用了识别成本法 identified cost method 来准确分配费用。

4.By applying the identified cost method 识别成本法, we were able to reduce overhead costs significantly.

通过应用识别成本法 identified cost method，我们能够显著降低间接费用。

5.The accountant recommended the identified cost method 识别成本法 for better tracking of project expenses.

会计建议使用识别成本法 identified cost method 来更好地跟踪项目费用。

作文

In the realm of accounting and finance, understanding various cost methods is essential for accurate financial reporting and analysis. One such method is the identified cost method, which plays a pivotal role in inventory valuation and cost management. The identified cost method refers to a technique where specific costs are assigned to individual items in inventory, allowing businesses to track their expenses more precisely. This approach contrasts with other methods like FIFO (First In, First Out) or LIFO (Last In, First Out), where costs are averaged or assumed based on the order of inventory flow.The primary advantage of the identified cost method is its ability to provide a clear picture of the actual cost associated with each item sold. For example, if a company sells handmade furniture, each piece may have a different cost due to variations in materials and labor. By using the identified cost method, the company can accurately reflect the cost of goods sold (COGS) on its income statement, leading to more precise profit margins.Moreover, this method enhances inventory management by enabling businesses to identify which products are performing well and which are not. By analyzing the costs associated with each item, companies can make informed decisions about pricing, production, and inventory levels. This is particularly beneficial in industries where products have significant price fluctuations or where customization is common.However, the identified cost method is not without its challenges. Implementing this method requires meticulous record-keeping and tracking of inventory costs, which can be time-consuming and resource-intensive. Additionally, it may not be suitable for all types of businesses, especially those with high volumes of similar items, as the complexity can outweigh the benefits.In conclusion, the identified cost method offers a unique approach to cost management and inventory valuation that can lead to more accurate financial reporting and better business decisions. While it may require more effort to implement, the insights gained from using this method can significantly enhance a company's understanding of its financial health. As businesses continue to seek ways to optimize their operations, the identified cost method remains a valuable tool for those willing to invest the necessary resources into its application.

在会计和财务领域，理解各种成本方法对于准确的财务报告和分析至关重要。其中一种方法是识别成本法，它在库存估值和成本管理中发挥着关键作用。识别成本法指的是将特定成本分配给库存中的单个项目，从而使企业能够更精确地跟踪其支出。这种方法与FIFO（先进先出）或LIFO（后进先出）等其他方法形成对比，后者是根据库存流动的顺序对成本进行平均或假定。识别成本法的主要优点是能够清晰地反映每件售出商品的实际成本。例如，如果一家公司销售手工家具，每件家具的成本可能因材料和劳动力的差异而有所不同。通过使用识别成本法，公司可以在其损益表中准确反映销售成本（COGS），从而导致更精确的利润率。此外，这种方法通过使企业能够识别哪些产品表现良好，哪些不佳，从而增强了库存管理。通过分析与每个项目相关的成本，公司可以就定价、生产和库存水平做出明智的决策。这在产品价格波动显著或定制化常见的行业中特别有益。然而，识别成本法并非没有挑战。实施这种方法需要细致的记录和库存成本跟踪，这可能耗时且资源密集。此外，它可能不适合所有类型的企业，特别是那些具有大量相似商品的企业，因为复杂性可能超过其收益。总之，识别成本法提供了一种独特的成本管理和库存估值的方法，可以导致更准确的财务报告和更好的商业决策。虽然实施可能需要更多的努力，但使用此方法所获得的洞察可以显著增强公司对其财务健康状况的理解。随着企业继续寻求优化其运营的方式，识别成本法仍然是那些愿意投入必要资源进行应用的公司的宝贵工具。