relevant cost; related cost

简明释义

相关成本

英英释义

例句

1.To make an informed decision, you must identify all relevant costs 相关成本 involved in the project.

为了做出明智的决定，您必须识别项目中涉及的所有relevant costs 相关成本。

2.When making a decision about whether to continue a project, it's important to consider the relevant cost 相关成本 associated with the resources already invested.

在决定是否继续一个项目时，考虑与已投资资源相关的relevant cost 相关成本是很重要的。

3.In evaluating a new marketing strategy, the related cost 相关成本 of advertising needs to be analyzed carefully.

在评估新的营销策略时，需要仔细分析广告的related cost 相关成本。

4.Before deciding to outsource production, management should calculate the related cost 相关成本 of maintaining in-house manufacturing.

在决定外包生产之前，管理层应计算维持内部制造的related cost 相关成本。

5.The company decided to ignore sunk costs and focus on the relevant cost 相关成本 of future operations.

公司决定忽略沉没成本，专注于未来运营的relevant cost 相关成本。

作文

In the realm of business decision-making, understanding the concepts of relevant cost and related cost is crucial for effective financial analysis. These terms play a significant role in determining which costs should be considered when making strategic choices. A relevant cost refers to the costs that will be directly affected by a specific decision. For instance, if a company is contemplating whether to accept a special order at a discounted price, the relevant costs would include the variable costs associated with producing that additional unit, such as materials and labor. On the other hand, fixed costs, which remain unchanged regardless of the decision, are not considered relevant costs in this scenario.Similarly, related cost encompasses costs that are associated with a particular business decision but may not necessarily change as a result of that decision. For example, if a company decides to expand its production facility, the related costs might include maintenance costs of the existing facility or the opportunity cost of using resources for expansion instead of other potential investments. While these costs are important to consider, they do not directly influence the decision at hand.To illustrate the importance of distinguishing between relevant cost and related cost, let us consider a hypothetical scenario where a bakery is evaluating whether to discontinue a particular product line. The bakery must analyze the direct costs associated with producing that product, including ingredients and labor, which would be classified as relevant costs. If the product is not generating enough revenue to cover these costs, it may be wise to discontinue it.However, the bakery must also consider related costs such as the potential loss of customers who may buy other products while purchasing the discontinued item. Additionally, there may be costs associated with rebranding or marketing new product lines to replace the discontinued ones. Thus, while the relevant costs provide insight into the immediate financial implications, the related costs help in understanding the broader impact on the business.Ultimately, effective decision-making hinges on the ability to accurately identify and analyze both relevant costs and related costs. By focusing on the costs that will change as a result of a decision, businesses can make informed choices that enhance profitability. At the same time, recognizing related costs ensures that all aspects of a decision are considered, leading to more comprehensive strategic planning. In conclusion, mastering the concepts of relevant cost and related cost empowers managers and business owners to navigate complex financial landscapes, making choices that align with their long-term objectives and sustainability goals.

在商业决策的领域，理解相关成本和相关费用的概念对于有效的财务分析至关重要。这些术语在确定在做出战略选择时应该考虑哪些成本方面发挥着重要作用。相关成本是指将直接受到特定决策影响的成本。例如，如果一家公司考虑是否接受以折扣价格的特殊订单，相关成本将包括与生产该额外单位相关的可变成本，例如材料和劳动力。另一方面，固定成本在这种情况下不被视为相关成本，因为它们无论决策如何都保持不变。同样，相关费用包含与特定商业决策相关的成本，但可能并不会因该决策而发生变化。例如，如果一家公司决定扩建其生产设施，相关费用可能包括现有设施的维护成本或将资源用于扩张而不是其他潜在投资的机会成本。虽然这些成本很重要，但它们并不直接影响当前的决策。为了说明区分相关成本和相关费用的重要性，让我们考虑一个假设场景，其中一家面包店正在评估是否停止某个产品线的生产。面包店必须分析与生产该产品相关的直接成本，包括原料和劳动力，这些将被归类为相关成本。如果该产品未能产生足够的收入来覆盖这些成本，那么停止生产可能是明智的。然而，面包店还必须考虑相关费用，例如可能失去的客户，他们可能在购买其他产品时会购买已停产的商品。此外，重新品牌或营销新产品线以替代已停产产品可能会产生费用。因此，虽然相关成本提供了有关即时财务影响的见解，但相关费用则帮助理解业务的更广泛影响。最终，有效的决策依赖于准确识别和分析相关成本和相关费用的能力。通过关注因决策而变化的成本，企业可以做出增强盈利能力的明智选择。同时，认识到相关费用确保所有决策的各个方面都得到考虑，从而导致更全面的战略规划。总之，掌握相关成本和相关费用的概念使管理者和企业主能够驾驭复杂的财务环境，做出与其长期目标和可持续发展目标相一致的选择。