predetermined cost

简明释义

事前成本

英英释义

例句

1.The contractor agreed to finish the work for a predetermined cost to avoid any budget overruns.

承包商同意以预先确定的成本完成工作，以避免预算超支。

2.All bids must adhere to the predetermined cost set by the city council.

所有投标必须遵守市议会设定的预先确定的成本。

3.The project was completed within the predetermined cost, ensuring profitability.

该项目在预先确定的成本内完成，确保了盈利。

4.During the planning phase, we established a predetermined cost for the entire event.

在规划阶段，我们为整个活动设定了一个预先确定的成本。

5.The company will not proceed with the project unless it can be done within the predetermined cost.

公司不会继续进行该项目，除非可以在预先确定的成本内完成。

作文

In today's fast-paced business environment, understanding the concept of predetermined cost is crucial for effective financial planning and management. A predetermined cost refers to a cost that has been established in advance based on historical data, industry standards, or strategic planning. This type of cost is often associated with budgeting processes, where organizations set financial limits for various departments or projects before they commence. By establishing these costs in advance, companies can better control their expenses and allocate resources more efficiently.One of the primary benefits of using predetermined costs is that it allows businesses to create a financial roadmap. For instance, when launching a new product, a company might analyze previous similar projects to determine the expected costs involved. This analysis would include materials, labor, marketing, and overhead expenses. By setting a predetermined cost, the company can assess whether the project is financially viable and make informed decisions about proceeding or adjusting their strategy.Moreover, predetermined costs facilitate performance evaluation. By comparing actual costs to the predetermined costs, managers can identify variances and investigate the reasons behind them. If actual costs exceed the predetermined cost, it could signal inefficiencies or unforeseen challenges that need to be addressed. Conversely, if actual costs are lower than expected, it may indicate effective resource management or cost-saving measures that could be replicated in future projects.However, reliance on predetermined costs also comes with its challenges. The accuracy of these costs heavily depends on the quality of the data used to establish them. If the historical data is outdated or not reflective of current market conditions, the predetermined cost may not accurately represent the true cost of a project. Additionally, unforeseen circumstances, such as sudden price increases in raw materials or changes in labor costs, can render predetermined costs ineffective.To mitigate these risks, organizations should regularly review and update their predetermined costs. This practice ensures that the costs remain relevant and reflective of the current economic landscape. Furthermore, incorporating flexibility into budgeting processes can allow businesses to adapt to unexpected changes while still maintaining control over their finances.In conclusion, the concept of predetermined cost plays a vital role in financial planning and management within organizations. By establishing costs in advance, businesses can create budgets, evaluate performance, and make informed decisions about resource allocation. However, it is essential to ensure that these costs are based on accurate and up-to-date information to avoid potential pitfalls. Regularly reviewing and adjusting predetermined costs can help organizations navigate the complexities of the business environment while striving for financial success.

在当今快速发展的商业环境中，理解预定成本的概念对于有效的财务规划和管理至关重要。预定成本是指根据历史数据、行业标准或战略规划提前设定的成本。这种类型的成本通常与预算过程相关，组织在项目开始之前为各个部门或项目设定财务限制。通过提前设定这些成本，公司可以更好地控制开支，并更有效地分配资源。使用预定成本的主要好处之一是，它使企业能够创建财务路线图。例如，在推出新产品时，公司可能会分析以前类似项目的情况，以确定所涉及的预期成本。这项分析将包括材料、劳动力、市场营销和间接费用。通过设定预定成本，公司可以评估项目的财务可行性，并就是否继续或调整其战略做出明智的决策。此外，预定成本还促进了绩效评估。通过将实际成本与预定成本进行比较，管理者可以识别差异并调查其背后的原因。如果实际成本超过了预定成本，这可能表明效率低下或需要解决的意外挑战。相反，如果实际成本低于预期，则可能表明资源管理有效或采取了可以在未来项目中复制的节省成本的措施。然而，过于依赖预定成本也带来了挑战。这些成本的准确性在很大程度上取决于用于建立它们的数据质量。如果历史数据过时或未能反映当前市场条件，则预定成本可能无法准确代表项目的真实成本。此外，突发情况，例如原材料价格的突然上涨或劳动成本的变化，可能会使预定成本失效。为了减轻这些风险，组织应定期审查和更新其预定成本。这一做法确保这些成本保持相关性，并反映当前经济形势。此外，在预算过程中引入灵活性可以使企业在适应意外变化的同时，仍然保持对财务的控制。总之，预定成本的概念在组织的财务规划和管理中发挥着至关重要的作用。通过提前设定成本，企业可以制定预算、评估绩效，并就资源分配做出明智的决策。然而，确保这些成本基于准确和最新的信息以避免潜在的陷阱是至关重要的。定期审查和调整预定成本可以帮助组织在追求财务成功的同时，应对商业环境的复杂性。