activity-based cost

简明释义

业务型成本

英英释义

例句

1.The shift to activity-based cost accounting has improved our budgeting process significantly.

转向基于活动的成本会计显著改善了我们的预算过程。

2.Our financial team presented a report on activity-based cost that highlighted inefficiencies.

我们的财务团队提交了一份关于基于活动的成本的报告，突出了低效之处。

3.By using activity-based cost analysis, we identified the most expensive processes in our production line.

通过使用基于活动的成本分析，我们识别出了生产线中最昂贵的流程。

4.Understanding activity-based cost helps managers make informed decisions about pricing.

理解基于活动的成本可以帮助管理者做出明智的定价决策。

5.The company implemented an activity-based cost system to better allocate resources.

公司实施了一套基于活动的成本系统，以更好地分配资源。

作文

In today's competitive business environment, understanding the intricacies of cost management is essential for organizations aiming to enhance their profitability. One significant approach that has gained traction over the years is the concept of activity-based cost (ABC). This method provides a more accurate representation of costs associated with specific activities within a company, allowing for better decision-making and resource allocation.Traditionally, companies used a simplistic approach to costing, often relying on direct labor hours or machine hours to allocate overhead costs. However, this method can lead to skewed financial data, as it does not consider the complexity and variety of activities that contribute to product or service delivery. This is where activity-based cost comes into play, offering a more nuanced perspective.The essence of activity-based cost lies in its ability to identify the true drivers of costs. By analyzing various activities that consume resources, businesses can determine how much each activity contributes to the overall cost structure. For instance, in a manufacturing setting, activities such as setup, production, inspection, and packaging can all incur different costs. By applying ABC, a company can assign costs more accurately based on the actual consumption of resources, rather than using arbitrary allocation methods.Implementing activity-based cost requires a detailed examination of the company's operations. It involves identifying all activities involved in the production process and assigning costs to these activities based on their resource consumption. This may include labor, materials, and overhead expenses. Once the costs are assigned, businesses can analyze the profitability of individual products or services more effectively.One of the key benefits of activity-based cost is its ability to highlight inefficiencies within the organization. By understanding which activities are consuming the most resources, companies can identify areas for improvement and streamline operations. For example, if the analysis reveals that a particular activity is disproportionately driving up costs without adding significant value, management can take steps to optimize or eliminate that activity altogether.Moreover, activity-based cost supports strategic decision-making. With a clearer picture of costs associated with various activities, managers can make informed choices about pricing, budgeting, and investment in new projects. This enhanced visibility into cost structures enables organizations to remain agile and responsive to market changes, ultimately leading to better financial performance.Despite its advantages, implementing activity-based cost can be challenging. It requires a cultural shift within the organization, as employees must understand and embrace the importance of accurate cost allocation. Additionally, the process of gathering data and analyzing activities can be time-consuming and resource-intensive. However, the long-term benefits often outweigh the initial challenges, making ABC a worthwhile investment for many businesses.In conclusion, activity-based cost is a powerful tool that allows organizations to gain deeper insights into their cost structures. By focusing on the activities that drive costs, businesses can enhance their decision-making processes, improve operational efficiency, and ultimately increase profitability. As competition continues to intensify, adopting ABC may well be a crucial step for companies seeking to thrive in the modern marketplace.

在当今竞争激烈的商业环境中，理解成本管理的复杂性对于希望提高盈利能力的组织来说至关重要。近年来，逐渐受到重视的一种重要方法是基于活动的成本（ABC）概念。这种方法提供了与公司内部特定活动相关的成本的更准确表示，从而允许更好的决策和资源分配。传统上，公司使用简单的成本计算方法，通常依赖直接劳动小时或机器小时来分配间接费用。然而，这种方法可能导致财务数据失真，因为它没有考虑到为产品或服务交付所需的活动的复杂性和多样性。这就是基于活动的成本发挥作用的地方，它提供了更细致的视角。基于活动的成本的本质在于其识别成本真正驱动因素的能力。通过分析消耗资源的各种活动，企业可以确定每项活动对整体成本结构的贡献。例如，在制造环境中，设置、生产、检验和包装等活动都可能产生不同的成本。通过应用ABC，一家公司可以根据实际资源消耗更准确地分配成本，而不是使用任意的分配方法。实施基于活动的成本需要对公司的运营进行详细审查。它涉及识别生产过程中所有活动，并根据其资源消耗分配成本。这可能包括劳动力、材料和间接费用。一旦成本被分配，企业就可以更有效地分析单个产品或服务的盈利能力。基于活动的成本的一个主要好处是能够突出组织内部的低效率。通过了解哪些活动消耗了最多资源，公司可以识别改进领域并精简操作。例如，如果分析表明某个特定活动不成比例地推高了成本而没有显著增加价值，管理层可以采取措施优化或完全消除该活动。此外，基于活动的成本支持战略决策。通过更清晰地了解与各种活动相关的成本，管理者可以对定价、预算和新项目投资做出明智的选择。这种对成本结构的增强可见性使组织能够保持敏捷，响应市场变化，最终导致更好的财务表现。尽管有其优势，实施基于活动的成本可能会面临挑战。它需要组织内部文化的转变，因为员工必须理解和接受准确成本分配的重要性。此外，收集数据和分析活动的过程可能既耗时又资源密集。然而，长期利益往往超过初始挑战，使ABC成为许多企业值得投资的方向。总之，基于活动的成本是一个强大的工具，允许组织深入了解其成本结构。通过关注推动成本的活动，企业可以增强其决策过程，提高运营效率，最终增加盈利能力。随着竞争的加剧，采用ABC可能是公司在现代市场中蓬勃发展的关键步骤。