cost of goods consumed

简明释义

所消费的商品费用

英英释义

例句

1.The cost of goods consumed has increased significantly due to rising material prices.

由于原材料价格上涨，消耗品成本显著增加。

2.To improve profitability, we need to analyze the cost of goods consumed and identify areas for cost reduction.

为了提高盈利能力，我们需要分析消耗品成本并找出成本降低的领域。

3.During the audit, the accountant reviewed the cost of goods consumed to ensure accuracy in financial statements.

在审计过程中，会计审核了消耗品成本以确保财务报表的准确性。

4.The company's financial report highlighted the cost of goods consumed, indicating how much was spent on inventory during the quarter.

公司的财务报告强调了消耗品成本，指明在本季度花费了多少库存。

5.Understanding the cost of goods consumed helps businesses set appropriate pricing strategies.

了解消耗品成本有助于企业制定适当的定价策略。

作文

Understanding the concept of cost of goods consumed is essential for anyone involved in business, finance, or accounting. This term refers to the total cost incurred by a company for the goods that have been used up during a specific period. It plays a crucial role in determining the profitability of a business, as it directly affects the gross profit margin. In this essay, I will explore the significance of cost of goods consumed and its implications for financial reporting and decision-making.To begin with, the cost of goods consumed includes all expenses related to the production of goods that are eventually sold to customers. This encompasses the costs of raw materials, labor, and overhead expenses associated with manufacturing. For instance, if a furniture company produces tables and chairs, the costs of wood, nails, varnish, and the wages paid to workers involved in the production process would all contribute to the cost of goods consumed. Understanding these costs allows businesses to set appropriate prices for their products, ensuring they cover expenses and generate profit.Moreover, tracking the cost of goods consumed is vital for inventory management. Businesses must maintain an accurate record of how much product they have on hand and how much has been sold. By analyzing the cost of goods consumed, companies can identify trends in consumer demand, adjust their production levels accordingly, and minimize waste. For example, if a bakery notices that certain pastries are not selling well, they can reduce the ingredients purchased for those items, thereby lowering their cost of goods consumed and increasing overall profitability.In addition to its importance for pricing and inventory management, the cost of goods consumed is a critical component of financial statements. When preparing an income statement, businesses list their revenues and subtract the cost of goods consumed to arrive at the gross profit. This figure is essential for assessing the financial health of a company. Investors and stakeholders closely examine gross profit margins to determine how efficiently a company operates. A high gross profit margin indicates that a company effectively manages its production costs relative to sales, while a low margin may signal inefficiencies or rising costs that need to be addressed.Furthermore, understanding the cost of goods consumed can aid in strategic decision-making. Companies can analyze their costs to identify areas where they can cut expenses or improve efficiency. For instance, if a manufacturer finds that the cost of goods consumed is higher than industry standards, it may consider renegotiating supplier contracts, investing in more efficient machinery, or adopting lean manufacturing techniques. These strategic moves can lead to significant cost savings and improved competitiveness in the market.In conclusion, the cost of goods consumed is a fundamental concept in business that impacts pricing, inventory management, financial reporting, and strategic decision-making. By accurately calculating and analyzing this cost, companies can enhance their profitability and ensure long-term success. Whether you are an entrepreneur starting a new venture or a seasoned executive managing a large corporation, understanding the cost of goods consumed is crucial for making informed financial decisions and driving your business forward.

理解“cost of goods consumed”这一概念对任何参与商业、金融或会计的人来说都是至关重要的。这个术语指的是公司在特定时期内为已消耗商品所产生的总成本。它在确定企业盈利能力方面发挥着关键作用，因为它直接影响毛利率。在这篇文章中，我将探讨“cost of goods consumed”的重要性及其对财务报告和决策的影响。首先，“cost of goods consumed”包括与生产最终销售给客户的商品相关的所有费用。这涵盖了原材料、劳动力以及与制造相关的间接费用。例如，如果一家家具公司生产桌子和椅子，那么木材、钉子、清漆的成本以及支付给参与生产过程的工人的工资都会计入“cost of goods consumed”。理解这些成本使企业能够为其产品设定适当的价格，确保覆盖费用并产生利润。此外，跟踪“cost of goods consumed”对于库存管理至关重要。企业必须准确记录他们拥有多少产品以及售出了多少产品。通过分析“cost of goods consumed”，公司可以识别消费者需求的趋势，相应地调整生产水平，并减少浪费。例如，如果一家面包店注意到某些糕点的销售情况不佳，他们可以减少购买这些产品的原料，从而降低“cost of goods consumed”，并提高整体盈利能力。除了对定价和库存管理的重要性外，“cost of goods consumed”还是财务报表的一个关键组成部分。在编制损益表时，企业列出其收入并减去“cost of goods consumed”以得出毛利润。这个数字对于评估公司的财务健康状况至关重要。投资者和利益相关者密切关注毛利率，以确定公司运营的效率。高毛利率表明公司在销售中有效管理生产成本，而低毛利率可能表明需要解决的低效或上升的成本。此外，理解“cost of goods consumed”可以帮助进行战略决策。公司可以分析其成本，以识别可以削减开支或提高效率的领域。例如，如果一家制造商发现“cost of goods consumed”高于行业标准，它可能考虑重新谈判供应商合同、投资更高效的机器或采用精益生产技术。这些战略举措可以带来显著的成本节约，并提高市场竞争力。总之，“cost of goods consumed”是商业中的一个基本概念，影响定价、库存管理、财务报告和战略决策。通过准确计算和分析这一成本，公司可以提高盈利能力并确保长期成功。无论您是一位创业者还是一位管理大型公司的资深高管，理解“cost of goods consumed”对于做出明智的财务决策和推动业务发展至关重要。