idle cost

简明释义

闲置成本

英英释义

例句

1.To improve profitability, the manager analyzed the idle cost 闲置成本 of unused machinery in the factory.

为了提高盈利能力，经理分析了工厂中未使用机器的闲置成本。

2.During the economic downturn, many businesses struggled with high idle cost 闲置成本 due to decreased demand.

在经济衰退期间，许多企业因需求下降而面临高昂的闲置成本。

3.The company decided to cut down on its idle cost 闲置成本 by optimizing its production schedule.

公司决定通过优化生产计划来减少其闲置成本。

4.Investing in automation can help reduce idle cost 闲置成本 associated with manual labor.

投资自动化可以帮助减少与人工劳动相关的闲置成本。

5.Reducing idle cost 闲置成本 is essential for maintaining a healthy cash flow.

减少闲置成本对于维持健康的现金流至关重要。

作文

In the world of business and finance, understanding various costs is crucial for making informed decisions. One term that often surfaces in discussions about cost management is idle cost. This term refers to expenses that a company incurs even when it is not actively using its resources or generating revenue. For example, a manufacturing plant may have machinery that sits unused due to a lack of demand; the costs associated with maintaining that machinery, such as depreciation, insurance, and storage, are considered idle costs. These costs can significantly affect a company's profitability if not managed properly.To illustrate the impact of idle costs, let's consider a hypothetical scenario involving a small furniture manufacturing business. Suppose this company produces high-quality wooden tables. During peak seasons, the business thrives, and the factory operates at full capacity. However, during off-peak seasons, the demand for these tables declines sharply. As a result, the factory may decide to reduce its production hours or even temporarily shut down operations.During this downtime, the company still incurs various expenses. The salaries of the employees who maintain the factory, the utilities required to keep the facility operational, and the maintenance costs for the machinery all continue to accumulate. These are examples of idle costs. If the company does not carefully analyze these costs, they can quickly eat into profits, leading to financial strain.Moreover, idle costs can also arise from underutilized assets. For instance, if the furniture company invests in a new cutting machine that is only used during peak times, the costs associated with that machine, including its purchase price, maintenance, and depreciation, become idle costs during periods of low demand. Understanding and managing these costs is essential for any business aiming to maintain a healthy bottom line.To mitigate the effects of idle costs, businesses can adopt several strategies. First, they can implement flexible staffing arrangements, such as hiring part-time workers or using temporary labor during peak seasons. This approach helps to align labor costs more closely with production needs, reducing unnecessary expenses during slower periods.Second, companies can invest in technology that allows for better forecasting of demand. By accurately predicting when demand will rise or fall, businesses can adjust their production schedules accordingly, minimizing the time that resources sit idle. For example, advanced inventory management systems can help furniture manufacturers know exactly when to ramp up production and when to scale back.Lastly, companies should regularly review their asset utilization rates. By identifying which assets are consistently underperforming, businesses can make informed decisions about whether to sell, lease, or repurpose those assets. This proactive approach can help to eliminate idle costs and improve overall efficiency.In conclusion, idle costs represent a significant challenge for businesses across various industries. By understanding what these costs entail and implementing strategies to manage them effectively, companies can enhance their financial performance and ensure long-term sustainability. Recognizing the importance of addressing idle costs is vital for any organization striving to thrive in today’s competitive market.

在商业和金融的世界中，理解各种成本对于做出明智的决策至关重要。一个在成本管理讨论中经常出现的术语是闲置成本。这个术语指的是公司即使在没有积极使用其资源或产生收入时仍然会产生的费用。例如，一家制造厂可能由于缺乏需求而有机器闲置，这些与维护该机器相关的成本，如折旧、保险和存储，被视为闲置成本。如果不加以妥善管理，这些成本可能会显著影响公司的盈利能力。为了说明闲置成本的影响，让我们考虑一个关于小型家具制造企业的假设场景。假设这家公司生产高质量的木桌。在旺季期间，业务蓬勃发展，工厂满负荷运转。然而，在淡季期间，对这些桌子的需求急剧下降。因此，公司可能决定减少生产时间，甚至暂时关闭运营。在这段停工期间，公司仍然会产生各种费用。维护工厂的员工工资、保持设施正常运转所需的公用事业费用以及机械维护成本都会继续累积。这些就是闲置成本的例子。如果公司不仔细分析这些成本，它们可能会迅速侵蚀利润，导致财务压力。此外，闲置成本还可能来自未充分利用的资产。例如，如果家具公司投资了一台新的切割机，但仅在旺季使用，那么与该机器相关的成本，包括购买价格、维护和折旧，在需求低迷期间就会成为闲置成本。理解和管理这些成本对于任何希望保持健康底线的企业至关重要。为了减轻闲置成本的影响，企业可以采取几种策略。首先，他们可以实施灵活的员工安排，例如在旺季雇用兼职工人或使用临时工。这种方法有助于使劳动成本与生产需求更加紧密地对齐，从而减少在较慢时期的不必要开支。其次，公司可以投资于技术，以更好地预测需求。通过准确预测需求何时会上升或下降，企业可以相应调整生产计划，最小化资源闲置的时间。例如，先进的库存管理系统可以帮助家具制造商确切知道何时增加生产，何时缩减生产。最后，公司应定期审查其资产利用率。通过识别哪些资产持续表现不佳，企业可以就是否出售、租赁或重新利用这些资产做出明智的决策。这种主动的方法可以帮助消除闲置成本并提高整体效率。总之，闲置成本代表了各行业企业面临的一项重大挑战。通过理解这些成本的含义并实施有效的管理策略，企业可以提升财务表现，确保长期可持续发展。认识到解决闲置成本的重要性对于任何在当今竞争激烈的市场中努力生存的组织来说都是至关重要的。