committed costs

简明释义

已承诺费用

英英释义

例句

1.The company has incurred significant committed costs 已承诺成本 for the new project, which cannot be recovered.

公司在新项目上已经产生了大量的committed costs 已承诺成本，这些成本是无法收回的。

2.Before launching the product, we need to analyze the committed costs 已承诺成本 involved in production and marketing.

在推出产品之前，我们需要分析生产和营销中涉及的committed costs 已承诺成本。

3.Investors are concerned about the committed costs 已承诺成本 that the startup has already accumulated.

投资者对初创公司已经积累的committed costs 已承诺成本表示担忧。

4.The budget report highlighted the committed costs 已承诺成本 that were overestimated.

预算报告强调了被高估的committed costs 已承诺成本。

5.To ensure profitability, the management team must monitor committed costs 已承诺成本 closely.

为了确保盈利，管理团队必须密切监控committed costs 已承诺成本。

作文

In the world of finance and business, understanding various types of costs is crucial for making informed decisions. One term that often comes up in discussions about budgeting and financial planning is committed costs. These are expenses that a company has already incurred or is obligated to pay in the future, regardless of its level of production or sales. Understanding committed costs is essential for any manager or business owner because it affects cash flow and overall financial health.Committed costs can include long-term contracts, leases, or salaries for employees who are under contract. For instance, if a company signs a lease for office space, it is bound to pay that rent for the duration of the lease, even if it decides to downsize or relocate. This type of cost is predictable and must be accounted for in the company's budget. By recognizing these expenses, businesses can better plan their finances and ensure they have enough resources to meet their obligations.Moreover, committed costs can impact decision-making processes. When evaluating new projects or investments, managers need to consider these fixed costs. If a new initiative requires substantial upfront investment but is expected to generate revenue over time, the presence of committed costs can make it more challenging to assess the project's viability. Companies must weigh the potential return on investment against their existing financial commitments.It is also important to differentiate between committed costs and variable costs. While committed costs remain constant regardless of business activity, variable costs fluctuate based on production levels or sales volume. Understanding this distinction helps businesses develop more accurate financial forecasts. For example, a manufacturing company may have committed costs related to machinery leases, while its variable costs would include raw materials and labor directly tied to production levels.Businesses can manage committed costs effectively through strategic planning. By forecasting future revenues and expenses, companies can allocate resources more efficiently. This proactive approach allows them to identify potential shortfalls and take corrective action before financial issues arise. Additionally, regular review of these costs can help businesses renegotiate contracts or find more cost-effective solutions, thereby improving their bottom line.In conclusion, committed costs play a significant role in the financial landscape of any organization. They represent obligations that must be met, regardless of the company’s operational status. By understanding and managing these costs effectively, businesses can enhance their financial stability and make better strategic decisions. As companies navigate an ever-changing economic environment, the ability to control and predict committed costs will be a key factor in achieving long-term success.

在金融和商业的世界中，理解各种成本类型对于做出明智决策至关重要。一个经常出现在预算和财务规划讨论中的术语是承诺成本。这些是公司已经产生或未来有义务支付的费用，无论其生产或销售水平如何。理解承诺成本对任何经理或企业主来说都是必不可少的，因为它影响现金流和整体财务健康。承诺成本可以包括长期合同、租赁或受合同约束的员工薪水。例如，如果一家公司签署了办公室空间的租赁合同，它就必须在租赁期内支付租金，即使它决定缩减规模或搬迁。这种类型的成本是可预测的，必须在公司的预算中加以考虑。通过识别这些费用，企业可以更好地规划其财务，确保他们有足够的资源来满足其义务。此外，承诺成本还会影响决策过程。在评估新项目或投资时，管理者需要考虑这些固定成本。如果一个新计划需要大量的前期投资，但预计会随着时间的推移产生收入，那么承诺成本的存在可能会使评估项目可行性变得更加困难。公司必须权衡潜在的投资回报与现有的财务承诺。同样，区分承诺成本和变动成本也很重要。虽然承诺成本无论业务活动如何都保持不变，但变动成本会根据生产水平或销售量波动。理解这一区别有助于企业制定更准确的财务预测。例如，一家制造公司可能在机器租赁方面有承诺成本，而其变动成本则包括直接与生产水平相关的原材料和劳动力。企业可以通过战略规划有效管理承诺成本。通过预测未来的收入和支出，公司可以更有效地分配资源。这种主动的方法使他们能够识别潜在的短缺，并在财务问题出现之前采取纠正措施。此外，定期审查这些成本可以帮助企业重新谈判合同或寻找更具成本效益的解决方案，从而改善其底线。总之，承诺成本在任何组织的财务环境中都发挥着重要作用。它们代表了必须履行的义务，无论公司的运营状态如何。通过有效理解和管理这些成本，企业可以增强其财务稳定性并做出更好的战略决策。随着公司在不断变化的经济环境中航行，控制和预测承诺成本的能力将成为实现长期成功的关键因素。