current standard cost

简明释义

现行标准成本

英英释义

例句

1.The current standard cost of labor has increased due to recent wage adjustments.

由于最近的工资调整，当前标准成本的劳动力成本有所增加。

2.Management requested a review of the current standard cost before making any pricing decisions.

管理层在做出任何定价决定之前要求审查当前标准成本。

3.The finance department updated the current standard cost for materials in the budget report.

财务部门在预算报告中更新了材料的当前标准成本。

4.To maintain profitability, we must keep the current standard cost below our selling price.

为了保持盈利能力，我们必须将当前标准成本保持在销售价格之下。

5.We need to analyze the current standard cost to identify areas for potential savings.

我们需要分析当前标准成本以识别潜在节省的领域。

作文

In the world of business and finance, understanding costs is crucial for making informed decisions. One important term that frequently arises in this context is current standard cost. This term refers to the predetermined cost of manufacturing a product or providing a service, based on historical data and current market conditions. The current standard cost is used as a benchmark to evaluate actual performance and helps companies manage their budgets effectively.To grasp the significance of current standard cost, it is essential to consider its role in budgeting and financial planning. Businesses often set budgets based on these standard costs to predict expenses accurately. For instance, if a company knows that the current standard cost of producing a widget is $10, they can plan their production levels and sales targets accordingly. This proactive approach allows businesses to identify potential issues before they arise and adjust their strategies as needed.Moreover, the current standard cost serves as a vital tool for variance analysis. By comparing the actual costs incurred during production to the current standard cost, companies can identify discrepancies and investigate the reasons behind them. For example, if the actual cost of producing a widget rises to $12 while the current standard cost remains at $10, the company must analyze why this variance occurred. It could be due to increased material costs, labor inefficiencies, or other unforeseen factors. Understanding these variances allows management to make informed decisions about pricing, production processes, and cost control measures.Additionally, the current standard cost is instrumental in pricing strategies. Companies often use standard costs to determine the selling price of their products. By adding a markup to the current standard cost, businesses can ensure they cover their expenses while also achieving a desired profit margin. This strategy is particularly important in competitive markets where pricing can significantly impact consumer behavior.Furthermore, the current standard cost can influence inventory valuation. In accounting, businesses may use standard costing methods to value their inventory, which simplifies the tracking of costs. This practice not only streamlines financial reporting but also provides a clearer picture of profitability.In conclusion, the concept of current standard cost is integral to effective financial management in any organization. It aids in budgeting, variance analysis, pricing strategies, and inventory valuation. By understanding and utilizing the current standard cost, businesses can enhance their operational efficiency and make more strategic decisions. As the market conditions change, companies must regularly review and update their current standard cost to ensure accuracy and relevancy, thereby maintaining their competitive edge in the industry.

在商业和金融的世界中，理解成本对于做出明智的决策至关重要。一个经常出现的重要术语是当前标准成本。这个术语指的是基于历史数据和当前市场条件的制造产品或提供服务的预定成本。当前标准成本作为评估实际表现的基准，帮助公司有效管理预算。要理解当前标准成本的重要性，必须考虑其在预算和财务规划中的作用。企业通常根据这些标准成本设定预算，以准确预测支出。例如，如果一家公司知道生产一个小部件的当前标准成本是10美元，他们可以相应地规划生产水平和销售目标。这种主动的方法使企业能够在问题出现之前识别潜在问题，并根据需要调整他们的策略。此外，当前标准成本还是进行差异分析的重要工具。通过将实际生产过程中发生的成本与当前标准成本进行比较，公司可以识别出差异并调查其背后的原因。例如，如果生产一个小部件的实际成本上升到12美元，而当前标准成本仍然是10美元，那么公司必须分析这种差异发生的原因。这可能是由于材料成本增加、劳动效率低下或其他不可预见的因素。理解这些差异使管理层能够就定价、生产过程和成本控制措施做出明智的决策。此外，当前标准成本对定价策略也有影响。公司通常使用标准成本来确定产品的售价。通过在当前标准成本的基础上加上利润率，企业可以确保覆盖其费用，同时实现期望的利润率。这种策略在竞争激烈的市场中尤为重要，因为定价会显著影响消费者行为。最后，当前标准成本还可以影响库存估值。在会计中，企业可能使用标准成本法来估值其库存，这简化了成本跟踪。这种做法不仅简化了财务报告，还提供了更清晰的盈利能力图景。总之，当前标准成本的概念是任何组织有效财务管理的核心。它有助于预算、差异分析、定价策略和库存估值。通过理解和利用当前标准成本，企业可以提高运营效率，做出更具战略性的决策。随着市场条件的变化，公司必须定期审查和更新其当前标准成本以确保准确性和相关性，从而在行业中保持竞争优势。