absorption cost

简明释义

吸收成本

英英释义

例句

1.Understanding absorption cost is crucial for accurate pricing strategies.

理解吸收成本对于准确的定价策略至关重要。

2.The company calculated its total expenses by including all fixed and variable costs in the absorption cost.

公司通过将所有固定和变动成本纳入吸收成本来计算其总开支。

3.To evaluate the performance, we need to analyze the absorption cost per unit sold.

为了评估绩效，我们需要分析每单位销售的吸收成本。

4.In manufacturing, absorption cost includes all costs related to production.

在制造业中，吸收成本包括与生产相关的所有成本。

5.The accountant explained how absorption cost affects profit margins.

会计解释了吸收成本如何影响利润率。

作文

In the realm of accounting and finance, understanding the concept of absorption cost is crucial for businesses aiming to manage their expenses effectively. Absorption cost refers to a managerial accounting method for capturing all costs associated with manufacturing a particular product. This includes not only the direct costs, such as raw materials and labor, but also the indirect costs, like overhead expenses. By absorbing these costs into the total cost of the product, companies can gain a clearer picture of profitability and pricing strategies.The significance of absorption cost becomes evident when analyzing financial statements. In traditional costing methods, only direct costs are considered, which can lead to underestimating the actual cost of production. This miscalculation can result in setting prices too low, ultimately harming the company’s bottom line. On the other hand, by using absorption cost, businesses can ensure that all expenses are accounted for, leading to more informed decision-making.Moreover, absorption cost plays a vital role in inventory valuation. Under this method, inventory on the balance sheet reflects all costs incurred during production, which can significantly affect the company's financial health. When products are sold, the costs associated with them are transferred from the balance sheet to the income statement as cost of goods sold (COGS). This transfer is essential for accurately reporting profits and losses.However, it is important to note that while absorption cost provides a comprehensive view of product costs, it can also obscure the relationship between fixed and variable costs. For example, if a company produces more units than it sells, the fixed costs are spread over a larger number of products, reducing the per-unit cost. This can create an illusion of profitability, even if the company is not selling enough products to cover its fixed costs in reality. Therefore, managers must be cautious and consider both absorption cost and variable costing methods when making strategic decisions.Furthermore, the choice between absorption cost and other costing methods, such as variable costing, can have significant implications for tax reporting and financial analysis. For instance, under variable costing, only variable costs are included in product costs, while fixed manufacturing overhead is treated as a period expense. This difference can lead to variations in reported income and tax obligations, influencing how businesses plan their finances.In conclusion, mastering the concept of absorption cost is essential for anyone involved in financial management or accounting. It not only aids in accurately determining product costs but also enhances strategic planning and decision-making. By understanding how absorption cost impacts financial statements and inventory valuation, businesses can position themselves for success in a competitive marketplace. As they navigate the complexities of cost accounting, embracing the nuances of absorption cost will empower them to make more informed and strategic choices, ultimately leading to greater financial stability and growth.

在会计和金融领域，理解吸收成本的概念对于希望有效管理费用的企业至关重要。吸收成本是指一种管理会计方法，用于捕捉与制造特定产品相关的所有成本。这不仅包括直接成本，例如原材料和劳动力，还包括间接成本，如间接费用。通过将这些成本吸收到产品的总成本中，公司可以更清晰地了解盈利能力和定价策略。 吸收成本的重要性在于分析财务报表时显而易见。在传统的成本计算方法中，仅考虑直接成本，这可能导致低估生产的实际成本。这种错误计算可能导致定价过低，最终损害公司的底线。另一方面，通过使用吸收成本，企业可以确保所有费用都被纳入考量，从而做出更明智的决策。此外，吸收成本在库存估值中也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反映了生产过程中发生的所有成本，这可能显著影响公司的财务健康。当产品出售时，与其相关的成本会从资产负债表转移到损益表中，作为销售成本（COGS）。这一转移对于准确报告利润和亏损至关重要。然而，重要的是要注意，虽然吸收成本提供了产品成本的全面视图，但它也可能掩盖固定成本和变动成本之间的关系。例如，如果一家公司生产的单位数量超过销售数量，则固定成本将分摊到更多的产品上，从而降低每单位成本。这可能造成盈利的错觉，即使公司实际上没有销售足够的产品来覆盖其固定成本。因此，管理者必须谨慎，并在制定战略决策时同时考虑吸收成本和变动成本法。此外，在吸收成本和其他成本计算方法（如变动成本法）之间的选择可能对税务报告和财务分析产生重大影响。例如，在变动成本法下，仅将变动成本纳入产品成本，而固定制造间接费用则被视为期间费用。这一差异可能导致报告的收入和税务义务的变化，影响企业如何规划财务。总之，掌握吸收成本的概念对于任何参与财务管理或会计的人来说都是必不可少的。它不仅有助于准确确定产品成本，还增强了战略规划和决策能力。通过理解吸收成本如何影响财务报表和库存估值，企业可以在竞争激烈的市场中为成功做好准备。在应对成本会计的复杂性时，拥抱吸收成本的细微差别将使他们能够做出更明智和战略性的选择，最终实现更大的财务稳定和增长。