current ideal-standard cost

简明释义

现行理想的标准成本

英英释义

例句

1.The production department adjusted their processes to align with the current ideal-standard cost 当前理想标准成本.

生产部门调整了他们的流程，以符合当前理想标准成本 current ideal-standard cost。

2.By comparing actual costs to the current ideal-standard cost 当前理想标准成本, we can identify areas for improvement.

通过将实际成本与当前理想标准成本 current ideal-standard cost进行比较，我们可以识别改进的领域。

3.The finance team reviewed the current ideal-standard cost 当前理想标准成本 to ensure that production remains within budget.

财务团队审查了当前理想标准成本 current ideal-standard cost以确保生产保持在预算内。

4.Understanding the current ideal-standard cost 当前理想标准成本 helps in making strategic pricing decisions.

了解当前理想标准成本 current ideal-standard cost有助于制定战略定价决策。

5.Management set a goal to reduce the current ideal-standard cost 当前理想标准成本 by 10% this fiscal year.

管理层设定了目标，在本财政年度将当前理想标准成本 current ideal-standard cost降低10%。

作文

In today's competitive business environment, understanding costs is crucial for effective management and decision-making. One of the key concepts that managers must grasp is the current ideal-standard cost. This term refers to the theoretical cost of producing a product or providing a service under optimal conditions, considering the best possible efficiency and quality standards. The current ideal-standard cost serves as a benchmark against which actual performance can be measured, allowing organizations to identify variances and areas for improvement.To elaborate further, the current ideal-standard cost takes into account various factors such as labor, materials, overhead, and time. It assumes that all processes are running smoothly without any disruptions or inefficiencies. For instance, if a company produces widgets, the current ideal-standard cost would include the ideal amount of raw materials needed, the most efficient labor hours required, and the minimal overhead costs associated with production.Using the current ideal-standard cost as a reference point helps businesses in several ways. Firstly, it encourages a culture of continuous improvement. By comparing actual costs to the current ideal-standard cost, managers can pinpoint where inefficiencies exist. For example, if the actual cost of production is significantly higher than the ideal standard, it may indicate issues such as waste, poor labor productivity, or excessive overhead.Secondly, the current ideal-standard cost aids in pricing strategies. Companies can set their prices based on what they ideally should be spending to produce their goods or services. If the actual costs deviate significantly from the ideal, businesses may need to reevaluate their pricing structures to maintain profitability.Moreover, the current ideal-standard cost plays a vital role in budgeting and forecasting. When preparing budgets, organizations can use these ideal costs to project future expenses and revenues more accurately. This proactive approach allows companies to allocate resources effectively and plan for potential financial challenges.However, it is essential to recognize that while the current ideal-standard cost provides a useful framework, it is not always attainable in real-world scenarios. Market fluctuations, supply chain disruptions, and other external factors can impact actual costs significantly. Therefore, while striving to achieve the current ideal-standard cost is beneficial, businesses must also remain adaptable and responsive to changing conditions.In conclusion, the concept of current ideal-standard cost is a powerful tool for businesses aiming to optimize their operations and enhance profitability. By establishing a clear standard against which actual performance can be measured, organizations can foster a culture of efficiency, improve pricing strategies, and make informed decisions regarding budgeting and resource allocation. Ultimately, while the current ideal-standard cost represents an ideal scenario, the insights gained from analyzing variances between actual and ideal costs can lead to significant improvements in overall business performance.

在当今竞争激烈的商业环境中，理解成本对有效管理和决策至关重要。管理者必须掌握的关键概念之一是当前理想标准成本。这个术语指的是在最佳条件下生产产品或提供服务的理论成本，考虑到最佳的效率和质量标准。当前理想标准成本作为一个基准，可以用来衡量实际表现，使组织能够识别差异和改进领域。进一步阐述，当前理想标准成本考虑了劳动力、材料、间接费用和时间等各种因素。它假设所有过程都在顺利进行，没有任何干扰或低效。例如，如果一家公司生产小部件，当前理想标准成本将包括所需的理想原材料量、所需的最有效劳动小时数以及与生产相关的最低间接费用。将当前理想标准成本作为参考点有助于企业以多种方式。首先，它鼓励持续改进的文化。通过将实际成本与当前理想标准成本进行比较，管理者可以找出低效之处。例如，如果生产的实际成本显著高于理想标准，这可能表明存在浪费、劳动生产率低下或间接费用过高等问题。其次，当前理想标准成本有助于定价策略。公司可以根据理想上应该花费的金额来设定价格。如果实际成本与理想成本相差甚远，企业可能需要重新评估其定价结构，以保持盈利能力。此外，当前理想标准成本在预算和预测中也发挥着重要作用。在编制预算时，组织可以利用这些理想成本更准确地预测未来的支出和收入。这种前瞻性的方法使公司能够有效分配资源，并为潜在的财务挑战做好计划。然而，必须认识到，虽然当前理想标准成本提供了一个有用的框架，但在现实世界的场景中并不总是可实现的。市场波动、供应链中断及其他外部因素可能会显著影响实际成本。因此，虽然努力实现当前理想标准成本是有益的，但企业也必须保持适应性，并对变化的条件作出反应。总之，当前理想标准成本的概念是企业旨在优化运营和提升盈利能力的强大工具。通过建立一个明确的标准，用于衡量实际表现，组织可以培养效率文化、改善定价策略，并就预算和资源分配做出明智决策。最终，虽然当前理想标准成本代表了一个理想的场景，但通过分析实际成本与理想成本之间的差异获得的见解可以带来整体业务表现的显著改善。