full costing

简明释义

完全成本法

英英释义

例句

1.During the audit, the accountant emphasized the importance of full costing for accurate financial analysis.

在审计过程中，会计强调了全面成本法在准确财务分析中的重要性。

2.Using full costing allows managers to see the total cost of production, including fixed and variable costs.

使用全面成本法可以让管理者看到生产的总成本，包括固定成本和变动成本。

3.Implementing full costing can help identify areas where costs can be reduced without sacrificing quality.

实施全面成本法可以帮助识别可以在不牺牲质量的情况下减少的成本领域。

4.The financial report showed that full costing provided a clearer picture of profitability compared to variable costing.

财务报告显示，与变动成本法相比，全面成本法提供了更清晰的盈利状况。

5.The company decided to implement full costing to ensure all expenses are accounted for in their product pricing.

公司决定实施全面成本法，以确保在产品定价中考虑所有费用。

作文

In the world of business, understanding various costing methods is crucial for effective financial management. One such method is full costing, which is also known as absorption costing. This approach involves accounting for all manufacturing costs associated with a product, including both fixed and variable costs. The significance of full costing lies in its comprehensive view of expenses, which can greatly influence pricing strategies and profitability assessments.To delve deeper into full costing, it is essential to differentiate it from other costing methods, such as variable costing. While variable costing only considers variable costs—those that change with production volume—full costing takes into account all costs incurred during production. This means that fixed costs, such as rent or salaries, are allocated to each unit produced. As a result, full costing provides a more complete picture of the total cost of goods sold.The application of full costing can significantly impact decision-making within a company. For instance, when setting prices for products, businesses must consider not only the direct costs but also the overhead expenses that contribute to the overall production cost. By utilizing full costing, companies can ensure that they cover all their expenses and achieve desired profit margins. This method is particularly important in industries where fixed costs constitute a large portion of total costs, such as manufacturing and construction.Moreover, full costing plays a vital role in inventory valuation. Under this method, inventory on the balance sheet includes all costs associated with production, which can affect financial reporting and tax obligations. When a company sells its products, the cost of goods sold reflects the total cost calculated through full costing, impacting net income and financial ratios.However, it is essential to recognize the limitations of full costing. One major drawback is that it can lead to distorted profit margins if production levels fluctuate significantly. For example, if a company produces more units than it sells, the fixed costs are spread over a larger number of units, reducing the cost per unit. Conversely, if production decreases, the fixed costs are allocated to fewer units, raising the cost per unit and potentially leading to losses.In conclusion, full costing is an indispensable method in the realm of cost accounting. By encompassing all manufacturing costs, it offers valuable insights for pricing, inventory management, and financial reporting. While it has its drawbacks, the benefits of adopting full costing far outweigh the challenges, especially for businesses looking to maintain a competitive edge in their respective markets. Understanding and implementing full costing effectively can lead to informed decision-making and ultimately drive a company's success.

在商业世界中，理解各种成本计算方法对于有效的财务管理至关重要。其中一种方法是全面成本法，也称为吸收成本法。这种方法涉及对与产品相关的所有制造成本进行核算，包括固定成本和变动成本。全面成本法的重要性在于它对费用的全面视角，这可以极大地影响定价策略和盈利能力评估。要深入了解全面成本法，首先必须将其与其他成本计算方法区分开来，例如变动成本法。变动成本法仅考虑变动成本——那些随生产量变化的成本，而全面成本法则考虑在生产过程中发生的所有成本。这意味着固定成本，如租金或工资，会分配到每个生产单位。因此，全面成本法提供了一个更完整的商品销售总成本的图景。全面成本法的应用可以显著影响公司内部的决策。例如，在为产品定价时，企业必须考虑不仅仅是直接成本，还要考虑所有与生产相关的间接费用。通过利用全面成本法，企业可以确保覆盖所有费用并实现预期的利润率。这种方法在固定成本占总成本较大比例的行业中尤其重要，如制造业和建筑业。此外，全面成本法在库存估值中发挥着至关重要的作用。在这种方法下，资产负债表上的库存包括与生产相关的所有成本，这可能影响财务报告和税务义务。当公司销售其产品时，销售成本反映了通过全面成本法计算的总成本，从而影响净收入和财务比率。然而，必须认识到全面成本法的局限性。一个主要的缺点是，如果生产水平波动显著，它可能导致利润率扭曲。例如，如果一家公司生产的单位数量超过销售数量，则固定成本会分摊到更多的单位上，从而降低每单位成本。相反，如果生产减少，固定成本分配给较少的单位，则每单位成本会上升，可能导致亏损。总之，全面成本法是在成本会计领域中不可或缺的方法。通过涵盖所有制造成本，它为定价、库存管理和财务报告提供了宝贵的见解。尽管存在一些缺点，但采用全面成本法的好处远远超过挑战，尤其是对于希望在各自市场中保持竞争优势的企业而言。有效理解和实施全面成本法可以促进明智的决策，最终推动公司的成功。