unabsorbed cost

简明释义

未摊完的成本

英英释义

例句

1.The company reported a significant amount of unabsorbed cost 未吸收成本 due to the lower production volume this quarter.

由于本季度生产量较低，公司报告了大量的未吸收成本。

2.To improve efficiency, we need to analyze the reasons behind our unabsorbed cost 未吸收成本.

为了提高效率，我们需要分析导致我们未吸收成本的原因。

3.The finance team suggested reallocating resources to minimize unabsorbed cost 未吸收成本 in future projects.

财务团队建议重新分配资源，以减少未来项目中的未吸收成本。

4.Investors are worried about the persistent unabsorbed cost 未吸收成本 affecting the company's cash flow.

投资者担心持续存在的未吸收成本会影响公司的现金流。

5.Management is concerned about the rising unabsorbed cost 未吸收成本 and its impact on profitability.

管理层对不断上升的未吸收成本及其对盈利能力的影响表示担忧。

作文

In the realm of accounting and finance, understanding various cost concepts is crucial for effective decision-making. One such concept is unabsorbed cost, which refers to costs that cannot be allocated to any specific product or service due to insufficient production volume. These costs remain unassigned and can impact a company's financial statements significantly. To grasp the implications of unabsorbed cost, it's essential to explore its characteristics, causes, and effects on business operations.Firstly, unabsorbed cost typically arises in scenarios where fixed costs exceed the revenue generated from sales. For instance, if a manufacturing company has high overhead expenses but produces fewer goods than anticipated, the fixed costs associated with those goods may not be fully absorbed into the cost of goods sold. As a result, a portion of these expenses remains as unabsorbed cost, indicating inefficiency in resource utilization.The characteristics of unabsorbed cost can vary depending on the nature of the business. In many cases, these costs include expenses related to rent, utilities, and salaries that do not fluctuate with production levels. Consequently, when production decreases, a larger portion of these fixed costs becomes unabsorbed. This situation can lead to significant financial strain, especially for companies operating on thin profit margins.Moreover, the causes of unabsorbed cost can be attributed to several factors, including market demand fluctuations, operational inefficiencies, and poor management decisions. For example, if a company overestimates market demand and ramps up production, it may find itself with excess inventory. When sales do not meet expectations, the costs associated with producing that excess inventory become unabsorbed cost. This scenario highlights the importance of accurate forecasting and efficient inventory management to minimize such costs.The effects of unabsorbed cost on a business can be profound. Firstly, it can distort profitability metrics, making it challenging for stakeholders to assess the true financial health of the organization. When fixed costs are not absorbed, they can lead to inflated expense ratios, which may mislead investors and management alike. Furthermore, persistent unabsorbed cost can trigger a series of negative consequences, including cash flow issues, reduced investment capacity, and potential layoffs.To mitigate the impact of unabsorbed cost, businesses must adopt strategic measures aimed at optimizing production efficiency and aligning costs with revenue generation. This may involve implementing flexible production systems, enhancing demand forecasting methods, and regularly reviewing operational processes. By doing so, companies can reduce the likelihood of incurring unabsorbed cost and improve their overall financial performance.In conclusion, the concept of unabsorbed cost plays a significant role in financial management and decision-making. Understanding its characteristics, causes, and effects enables businesses to navigate the complexities of cost allocation and optimize their operations. As organizations strive to achieve greater efficiency and profitability, addressing the challenges posed by unabsorbed cost will be essential for long-term success.

在会计和财务领域，理解各种成本概念对于有效决策至关重要。其中一个概念是未吸收成本，指的是由于生产量不足而无法分配给任何特定产品或服务的成本。这些成本保持未分配状态，可能会显著影响公司的财务报表。要掌握未吸收成本的含义，必须探讨其特征、原因及对商业运营的影响。首先，未吸收成本通常出现在固定成本超过销售收入的情况下。例如，如果一家制造公司有高额的间接费用，但生产的商品数量少于预期，与这些商品相关的固定成本可能无法完全吸收进销售成本中。因此，这部分费用保持为未吸收成本，表明资源利用效率低下。未吸收成本的特征会因企业性质而异。在许多情况下，这些成本包括与租金、公用事业和薪水相关的费用，这些费用不会随生产水平波动。因此，当生产减少时，这些固定成本的较大部分会变得未被吸收。这种情况可能会导致重大财务压力，尤其是对于利润微薄的公司。此外，未吸收成本的原因可归因于多个因素，包括市场需求波动、运营效率低下和管理决策不当。例如，如果一家公司高估市场需求并增加生产，它可能会发现自己拥有过剩的库存。当销售未达到预期时，与生产过剩库存相关的成本就成为未吸收成本。这种情况突显了准确预测和高效库存管理的重要性，以减少此类成本。未吸收成本对企业的影响可能是深远的。首先，它可能扭曲盈利能力指标，使利益相关者难以评估组织的真实财务健康状况。当固定成本未被吸收时，可能导致费用比率膨胀，这可能误导投资者和管理层。此外，持续存在的未吸收成本可能引发一系列负面后果，包括现金流问题、投资能力降低和潜在裁员。为了减轻未吸收成本的影响，企业必须采取战略措施，旨在优化生产效率并将成本与收入生成对齐。这可能涉及实施灵活的生产系统、增强需求预测方法以及定期审查运营流程。通过这样做，公司可以减少发生未吸收成本的可能性，并改善整体财务表现。总之，未吸收成本的概念在财务管理和决策中发挥着重要作用。理解其特征、原因和影响使企业能够应对成本分配的复杂性并优化其运营。随着组织努力实现更高的效率和盈利能力，解决未吸收成本带来的挑战将对长期成功至关重要。