expired cost

简明释义

已消耗成本

英英释义

例句

1.During the audit, the accountant found several instances of expired costs that needed to be addressed.

在审计过程中，会计发现了几项需要处理的过期成本。

2.The manager explained how expired costs can impact the overall profitability of the project.

经理解释了过期成本如何影响项目的整体盈利能力。

3.After reviewing the expenses, we identified expired costs that could be cut to save money.

在审查费用后，我们识别出了可以削减以节省资金的过期成本。

4.The company had to write off the expired cost associated with the unsold inventory.

公司不得不注销与未售出库存相关的过期成本。

5.To improve cash flow, the business decided to eliminate all expired costs from their financial statements.

为了改善现金流，企业决定从财务报表中消除所有过期成本。

作文

In the world of accounting and finance, understanding various concepts is crucial for effective management and decision-making. One such concept is expired cost, which refers to the costs that have already been incurred and are no longer relevant for future decision-making. These costs can include expenses related to past projects, materials, or services that have been consumed or utilized. Understanding expired cost is essential for businesses to ensure accurate financial reporting and to make informed strategic choices.When a company incurs costs, they are typically categorized into two main types: fixed costs and variable costs. Fixed costs remain constant regardless of production levels, while variable costs fluctuate with production volume. However, once these costs have been incurred and the benefit has been realized, they become expired costs. For instance, if a business invests in a piece of machinery, the initial purchase price is a relevant cost at the time of acquisition. As time passes and the machinery is used, the cost associated with it becomes an expired cost as it no longer influences future decisions regarding production or pricing.The concept of expired cost is particularly important when it comes to budgeting and forecasting. Businesses often create budgets based on anticipated future costs and revenues. If a company mistakenly includes expired costs in its budget, it may lead to inaccurate projections and poor financial performance. For example, if a company continues to allocate funds for a project that has already been completed, it may overlook new opportunities or necessary investments that could drive growth.Another area where expired cost plays a significant role is in the evaluation of project performance. When assessing whether a project was successful, managers must consider only the relevant costs that contributed to the project's outcomes. Including expired costs can distort the analysis, leading to misguided conclusions. For instance, if a project manager evaluates the success of a marketing campaign but includes costs from previous campaigns that are no longer applicable, the results may suggest that the current campaign was less effective than it actually was.Furthermore, recognizing expired costs helps organizations avoid the sunk cost fallacy, which occurs when individuals continue investing in a project based on the amount of money already spent rather than the potential future benefits. By acknowledging that certain costs are now expired, decision-makers can focus on the future and make choices that align with the company’s strategic goals. This mindset encourages a more rational approach to resource allocation and minimizes the risk of throwing good money after bad.In conclusion, understanding the concept of expired cost is vital for effective financial management. It allows businesses to maintain accurate financial records, create realistic budgets, evaluate project performance accurately, and avoid the pitfalls of the sunk cost fallacy. By differentiating between relevant and expired costs, organizations can make informed decisions that support their long-term success and sustainability. In a rapidly changing business environment, the ability to adapt and make strategic choices based on current information is key to staying competitive and achieving growth.

在会计和金融的世界中，理解各种概念对于有效的管理和决策至关重要。其中一个概念是过期成本，指的是已经发生且不再对未来决策相关的成本。这些成本可以包括与过去项目、材料或已消耗或利用的服务相关的费用。理解过期成本对于企业确保准确的财务报告以及做出明智的战略选择至关重要。当公司发生成本时，通常将其分为两种主要类型：固定成本和变动成本。固定成本在生产水平变化时保持不变，而变动成本则随着生产量的波动而变化。然而，一旦这些成本发生并且收益被实现，它们就成为了过期成本。例如，如果一家公司投资购买了一台机器，初始购买价格在购买时是相关成本。随着时间的推移和机器的使用，与之相关的成本成为过期成本，因为它不再影响未来关于生产或定价的决策。过期成本的概念在预算和预测方面尤其重要。企业通常基于预期的未来成本和收入创建预算。如果公司错误地将过期成本纳入预算，可能导致不准确的预测和糟糕的财务表现。例如，如果一家公司继续为已完成的项目分配资金，可能会忽视能够推动增长的新机会或必要的投资。另一个过期成本发挥重要作用的领域是项目绩效评估。在评估项目是否成功时，管理者必须只考虑那些对项目结果有贡献的相关成本。包括过期成本可能会扭曲分析，导致误导性结论。例如，如果项目经理在评估市场营销活动的成功时，包括了先前活动的成本，而这些成本已不再适用，结果可能会表明当前活动的效果不如实际情况。此外，认识到过期成本有助于组织避免沉没成本谬误，即个人基于已经支出的金额而继续投资于某个项目，而不是基于潜在的未来收益。通过承认某些成本现在已过期，决策者可以专注于未来，做出符合公司战略目标的选择。这种思维方式鼓励更理性的资源分配，并最大限度地减少继续投入无效项目的风险。总之，理解过期成本的概念对于有效的财务管理至关重要。它使企业能够保持准确的财务记录，创建现实的预算，准确评估项目绩效，并避免沉没成本谬误的陷阱。通过区分相关成本和过期成本，组织可以做出支持其长期成功和可持续性的明智决策。在快速变化的商业环境中，适应并根据当前信息做出战略选择的能力是保持竞争力和实现增长的关键。