unabsorbed costs

简明释义

未吸收成本

英英释义

例句

1.The finance team suggested allocating resources more efficiently to minimize unabsorbed costs 未吸收的成本.

财务团队建议更有效地分配资源，以最小化未吸收的成本。

2.To improve cash flow, we need to analyze our unabsorbed costs 未吸收的成本 and find ways to reduce them.

为了改善现金流，我们需要分析我们的未吸收的成本并寻找减少它们的方法。

3.The company reported significant unabsorbed costs 未吸收的成本 due to lower than expected sales this quarter.

由于本季度销售低于预期，公司报告了显著的未吸收的成本。

4.Management is concerned about the unabsorbed costs 未吸收的成本 affecting profitability in the next financial year.

管理层担心未吸收的成本会影响下一个财年的盈利能力。

5.Investors are wary of companies with high levels of unabsorbed costs 未吸收的成本 as it indicates poor management.

投资者对拥有高水平未吸收的成本的公司保持警惕，因为这表明管理不善。

作文

In the world of business and finance, understanding costs is crucial for making informed decisions. One term that often arises in financial discussions is unabsorbed costs. These are costs that cannot be allocated to a specific product or service, often because they exceed the revenues generated by those products or services. To grasp the concept of unabsorbed costs, it is essential to consider how businesses operate and manage their expenses.When a company produces goods or offers services, it incurs various costs, including direct costs like materials and labor, as well as indirect costs such as overhead expenses. Ideally, all these costs should be absorbed by the revenue generated from sales. However, there are times when the revenue does not cover the total costs incurred, leading to a situation where certain costs remain unallocated. These costs are referred to as unabsorbed costs (未吸收成本).For instance, imagine a manufacturing company that produces furniture. The company has fixed costs associated with its factory, such as rent, utilities, and salaries of administrative staff. If the company sells enough furniture to cover the variable costs of production but does not sell enough to cover the fixed costs, the unallocated portion of the fixed costs becomes unabsorbed costs. This situation can significantly impact the company's profitability and financial health.Understanding unabsorbed costs is vital for strategic planning. When businesses identify these costs, they can take appropriate measures to address them. For example, a company might decide to cut down on production if it realizes that the revenue generated does not justify the costs incurred. Alternatively, it may look for ways to increase sales, such as launching marketing campaigns or expanding into new markets, to ensure that all costs are absorbed by the income generated.Moreover, unabsorbed costs can also influence pricing strategies. If a company consistently faces high levels of unabsorbed costs, it may need to increase the prices of its products or services to ensure that all costs are covered. This, however, must be balanced against market demand and competition, as raising prices could deter customers.In addition to operational decisions, unabsorbed costs have implications for financial reporting. Businesses must report these costs accurately to provide a true picture of their financial performance. Investors and stakeholders rely on this information to assess the viability and stability of the business. If a company has significant unabsorbed costs, it may signal inefficiencies or challenges that need to be addressed.In conclusion, unabsorbed costs (未吸收成本) are an important concept in the realm of business finance. By understanding what they are and how they affect a company's operations, management can make more informed decisions that lead to improved financial performance. Whether through strategic cost management, pricing adjustments, or operational changes, addressing unabsorbed costs is essential for any business aiming for long-term success.