absorbed costs

简明释义

已吸收成本

英英释义

例句

1.The startup's decision to absorb costs 吸收成本 during its first year helped establish a strong market presence.

初创公司在第一年选择吸收成本 吸收成本，这帮助它建立了强大的市场存在感。

2.The company decided to lower prices for the new product line, which meant that they had to deal with the absorbed costs 吸收成本 of production.

公司决定降低新产品系列的价格，这意味着他们不得不处理生产的吸收成本 吸收成本。

3.In order to maintain customer loyalty, the retailer absorbed costs 吸收成本 from shipping delays instead of passing them on to consumers.

为了保持客户忠诚度，零售商吸收成本 吸收成本，而不是将这些费用转嫁给消费者。

4.The manufacturer had to find ways to reduce absorbed costs 吸收成本 without sacrificing quality.

制造商必须找到减少吸收成本 吸收成本的方法，同时不牺牲质量。

5.During the economic downturn, many businesses absorbed costs 吸收成本 in order to avoid layoffs.

在经济衰退期间，许多企业为了避免裁员而吸收成本 吸收成本。

作文

In the world of business and finance, understanding various cost concepts is crucial for effective management and decision-making. One such concept is absorbed costs, which refers to the total costs that a company incurs in the production of goods or services, including both fixed and variable expenses. These costs are 'absorbed' by the products produced, meaning they are allocated to the cost of goods sold (COGS) and ultimately impact the pricing and profitability of the company. To fully grasp the significance of absorbed costs, it is essential to explore how they are calculated, their implications on financial statements, and their role in strategic planning.Firstly, calculating absorbed costs involves identifying all costs associated with production. Fixed costs, such as rent, salaries, and utilities, remain constant regardless of the level of production, while variable costs fluctuate with production volume, including raw materials and direct labor. By adding these two types of costs together, businesses can determine the total cost of producing a certain number of units. For instance, if a factory incurs $10,000 in fixed costs and $5,000 in variable costs for producing 1,000 units, the absorbed costs per unit would be $15. This calculation is vital for pricing strategies, as it ensures that all incurred costs are covered when setting the selling price.Moreover, absorbed costs play a significant role in financial statements. They are reflected in the income statement as part of COGS, which directly affects gross profit. If a company fails to accurately account for absorbed costs, it may underprice its products, leading to reduced profitability. Conversely, overestimating these costs can result in inflated prices, making products less competitive in the market. Therefore, understanding and managing absorbed costs is essential for maintaining healthy profit margins and ensuring long-term business sustainability.In addition to their impact on pricing and profitability, absorbed costs are critical in strategic planning. Businesses often analyze their cost structure to identify areas for improvement and cost reduction. For example, if a company finds that its absorbed costs are significantly higher than industry standards, it may consider investing in more efficient production techniques or renegotiating supplier contracts to lower variable costs. Such proactive measures can enhance competitiveness and drive growth.Furthermore, understanding absorbed costs helps businesses make informed decisions about scaling operations. When considering expanding production capacity, a company must evaluate whether the additional output will lead to economies of scale that reduce the per-unit absorbed costs. If the expansion results in lower costs per unit, it can lead to increased profit margins and market share. Conversely, if the expansion does not yield cost savings, the company may need to reconsider its growth strategy.In conclusion, absorbed costs are a fundamental aspect of financial management in any business. They encompass all costs associated with production and directly influence pricing, profitability, and strategic decision-making. By accurately calculating and analyzing absorbed costs, companies can ensure they remain competitive and profitable in an ever-changing market environment. As businesses continue to navigate challenges and opportunities, a thorough understanding of absorbed costs will be indispensable for achieving long-term success.

在商业和金融的世界中，理解各种成本概念对于有效的管理和决策至关重要。一个这样的概念是吸收成本，它指的是公司在生产商品或服务时产生的总成本，包括固定费用和可变费用。这些成本被“吸收”到所生产的产品中，这意味着它们被分配到销售成本（COGS）中，并最终影响公司的定价和盈利能力。要充分理解吸收成本的重要性，必须探讨它们是如何计算的、对财务报表的影响以及它们在战略规划中的作用。首先，计算吸收成本涉及识别与生产相关的所有成本。固定成本，如租金、薪水和公用事业费用，无论生产水平如何都保持不变，而可变成本则随生产量波动，包括原材料和直接劳动。通过将这两种类型的成本相加，企业可以确定生产一定数量单位的总成本。例如，如果一家工厂的固定成本为10,000美元，可变成本为5,000美元，生产1,000个单位，则每个单位的吸收成本为15美元。这个计算对于定价策略至关重要，因为它确保在设定销售价格时覆盖所有发生的成本。此外，吸收成本在财务报表中发挥着重要作用。它们在损益表中作为销售成本的一部分反映，直接影响毛利润。如果公司未能准确计算吸收成本，可能会导致产品定价过低，从而减少盈利能力。相反，过高估计这些成本可能导致价格膨胀，使产品在市场上竞争力下降。因此，理解和管理吸收成本对维持健康的利润率和确保长期业务可持续性至关重要。除了对定价和盈利能力的影响外，吸收成本在战略规划中也至关重要。企业通常分析其成本结构，以识别改进和降低成本的领域。例如，如果一家公司发现其吸收成本显著高于行业标准，可能会考虑投资于更高效的生产技术或重新谈判供应商合同，以降低可变成本。这样的主动措施可以增强竞争力，推动增长。此外，理解吸收成本帮助企业做出有关扩展运营的明智决策。在考虑扩大生产能力时，公司必须评估额外产出是否会导致降低每单位吸收成本的规模经济。如果扩展导致每单位成本降低，可能会增加利润率和市场份额。相反，如果扩展未能带来成本节约，公司可能需要重新考虑其增长战略。总之，吸收成本是任何企业财务管理的基本方面。它们包括与生产相关的所有成本，并直接影响定价、盈利能力和战略决策。通过准确计算和分析吸收成本，公司可以确保在不断变化的市场环境中保持竞争力和盈利能力。随着企业继续应对挑战和机遇，深入理解吸收成本将对实现长期成功至关重要。