reasonably attainable standard cost

简明释义

适当的可达到标准成本

英英释义

例句

1.Implementing a reasonably attainable standard cost 合理可达的标准成本 helps in setting realistic pricing strategies.

实施合理可达的标准成本有助于制定现实的定价策略。

2.During the audit, the reasonably attainable standard cost 合理可达的标准成本 was found to be accurate and reliable.

在审计过程中，发现合理可达的标准成本是准确和可靠的。

3.The company set the reasonably attainable standard cost 合理可达的标准成本 for production to improve budgeting accuracy.

公司设定了生产的合理可达的标准成本以提高预算准确性。

4.The finance team reviewed the reasonably attainable standard cost 合理可达的标准成本 to ensure it aligns with market conditions.

财务团队审查了合理可达的标准成本以确保其与市场条件相符。

5.By analyzing past data, we can establish a reasonably attainable standard cost 合理可达的标准成本 for future projects.

通过分析过去的数据，我们可以为未来的项目建立一个合理可达的标准成本。

作文

In the world of business and finance, understanding various cost concepts is crucial for effective management and decision-making. One such concept is the reasonably attainable standard cost, which plays a vital role in budgeting, performance evaluation, and cost control. This term refers to the predetermined cost of manufacturing a product or providing a service, based on efficient operations and realistic expectations. The reasonably attainable standard cost (合理可达标准成本) serves as a benchmark against which actual costs can be compared, allowing managers to identify variances and take corrective actions when necessary.To grasp the significance of reasonably attainable standard cost, it is essential to understand its components. Standard costs are typically established through detailed analysis of historical data, industry standards, and input from various departments within a company. These costs encompass direct materials, direct labor, and overhead expenses. The term 'reasonably attainable' indicates that these standards are not set arbitrarily but are achievable under normal operating conditions. This aspect is crucial because unrealistic standards can lead to demoralization among employees and skewed performance evaluations.When businesses adopt reasonably attainable standard cost as part of their cost management strategy, they benefit in several ways. Firstly, it encourages efficiency. Employees are motivated to meet the established standards, knowing that they reflect achievable goals. Secondly, it aids in budgeting. By having a clear understanding of standard costs, businesses can prepare more accurate budgets and forecasts, which are essential for strategic planning. Finally, it enhances accountability. When actual costs deviate from the reasonably attainable standard cost (合理可达标准成本), managers can investigate the reasons behind these variances and implement necessary changes.However, it is important to note that establishing reasonably attainable standard cost requires ongoing review and adjustment. Market conditions, technological advancements, and changes in labor costs can all impact standard costs. Therefore, businesses must regularly reassess their standards to ensure they remain relevant and achievable. This process not only helps in maintaining cost control but also fosters a culture of continuous improvement within the organization.Moreover, the concept of reasonably attainable standard cost is not limited to manufacturing industries. Service-oriented businesses can also benefit from applying this principle. For example, a consulting firm may establish standard costs for various services based on the time and resources required to deliver them effectively. By doing so, they can better manage their projects, allocate resources efficiently, and ultimately improve profitability.In conclusion, the reasonably attainable standard cost (合理可达标准成本) is a fundamental concept in cost management that provides organizations with a framework for evaluating performance and controlling costs. By setting realistic and achievable standards, businesses can motivate their workforce, enhance budgeting accuracy, and foster a culture of accountability and continuous improvement. As the business landscape continues to evolve, the importance of understanding and implementing reasonably attainable standard cost will remain paramount for organizations striving for success in a competitive environment.

在商业和金融的世界中，理解各种成本概念对有效管理和决策至关重要。其中一个重要概念是合理可达标准成本，它在预算、绩效评估和成本控制中发挥着重要作用。该术语指的是根据高效运营和现实预期而确定的生产产品或提供服务的预定成本。合理可达标准成本（reasonably attainable standard cost）作为一个基准，可以用来与实际成本进行比较，从而让管理者识别差异并在必要时采取纠正措施。要理解合理可达标准成本的重要性，必须了解其组成部分。标准成本通常通过对历史数据、行业标准以及公司各个部门的输入进行详细分析而建立。这些成本包括直接材料、直接劳动和间接费用。术语“合理可达”表明这些标准不是随意设定的，而是在正常操作条件下可以实现的。这一点至关重要，因为不切实际的标准可能导致员工士气低落，并扭曲绩效评估。当企业将合理可达标准成本作为其成本管理战略的一部分时，会带来多个好处。首先，它鼓励效率。员工有动力去达成既定标准，因为他们知道这些标准反映了可以实现的目标。其次，它有助于预算编制。通过清楚地了解标准成本，企业可以准备更准确的预算和预测，这对战略规划至关重要。最后，它增强了问责制。当实际成本偏离合理可达标准成本（合理可达标准成本）时，管理者可以调查这些差异背后的原因并实施必要的变更。然而，值得注意的是，建立合理可达标准成本需要持续的审查和调整。市场条件、技术进步和劳动力成本的变化都可能影响标准成本。因此，企业必须定期重新评估其标准，以确保它们保持相关性和可实现性。这个过程不仅有助于保持成本控制，还促进了组织内部持续改进的文化。此外，合理可达标准成本的概念并不限于制造业。服务导向型企业同样可以从应用这一原则中受益。例如，一家咨询公司可以根据提供服务所需的时间和资源，建立各种服务的标准成本。这样，他们可以更好地管理项目，有效分配资源，并最终提高盈利能力。总之，合理可达标准成本（合理可达标准成本）是成本管理中的一个基本概念，为组织提供了评估绩效和控制成本的框架。通过设定现实且可实现的标准，企业可以激励员工，提高预算准确性，并促进问责制和持续改进的文化。随着商业环境的不断发展，理解和实施合理可达标准成本的重要性将继续是追求成功的组织的首要任务。