attributable cost

简明释义

应属成本

英英释义

例句

1.In project management, understanding the attributable cost 可归因成本 helps in budget allocation.

在项目管理中，理解可归因成本有助于预算分配。

2.The finance team presented a report detailing the attributable cost 可归因成本 of employee training programs.

财务团队提交了一份报告，详细说明了员工培训项目的可归因成本。

3.The company calculated the attributable cost 可归因成本 of producing each unit to determine pricing strategies.

公司计算了每个单位的可归因成本以确定定价策略。

4.The attributable cost 可归因成本 of marketing efforts can significantly impact overall profitability.

市场营销工作的可归因成本会显著影响整体盈利能力。

5.To assess the feasibility of the project, we need to analyze the attributable cost 可归因成本 associated with each phase.

为了评估项目的可行性，我们需要分析与每个阶段相关的可归因成本。

作文

Understanding the concept of attributable cost is crucial for anyone involved in financial management or accounting. In simple terms, attributable cost refers to expenses that can be directly linked to a specific project, product, or department. This concept plays a vital role in budgeting, forecasting, and overall financial analysis. By accurately identifying and allocating attributable costs, businesses can make informed decisions that enhance their profitability and operational efficiency.For instance, consider a manufacturing company that produces various products. Each product incurs different costs, such as raw materials, labor, and overhead. The attributable costs for each product would include the direct costs associated with its production, like the cost of materials used specifically for that product and the wages paid to workers who are directly involved in its manufacturing. By isolating these costs, the company can determine the profitability of each product line.Moreover, understanding attributable costs is essential for effective pricing strategies. If a company knows the exact attributable costs of a product, it can set a price that not only covers these costs but also includes a profit margin. This is particularly important in competitive markets where pricing can significantly influence consumer behavior. In addition, the identification of attributable costs aids in performance evaluation. Managers can assess how well different departments or projects are performing based on the costs they incur. For example, if a marketing campaign has high attributable costs but yields low sales, it may prompt a review of the campaign's effectiveness and strategy.On the other hand, it is also important to distinguish between attributable costs and indirect costs. Indirect costs, such as administrative expenses or utilities, cannot be traced back to a specific product or project directly. While these costs are necessary for overall operations, they complicate the analysis of profitability at a granular level. Understanding this distinction helps organizations allocate resources more effectively.In conclusion, the concept of attributable cost is integral to sound financial management. It enables businesses to track expenses accurately, set appropriate prices, and evaluate the performance of various segments within the organization. By focusing on attributable costs, companies can enhance their decision-making processes and drive profitability. As such, mastering this concept is essential for anyone looking to succeed in the fields of finance and accounting.

理解可归属成本的概念对任何参与财务管理或会计工作的人来说都是至关重要的。简单来说，可归属成本指的是可以直接与特定项目、产品或部门相关联的费用。这个概念在预算编制、预测和整体财务分析中发挥着重要作用。通过准确识别和分配可归属成本，企业能够做出明智的决策，从而提高盈利能力和运营效率。例如，考虑一家生产多种产品的制造公司。每种产品都会产生不同的成本，例如原材料、劳动力和间接费用。每种产品的可归属成本将包括与其生产直接相关的成本，例如专门用于该产品的材料成本和直接参与其制造的工人的工资。通过隔离这些成本，公司可以确定每条产品线的盈利能力。此外，了解可归属成本对于有效的定价策略至关重要。如果一家公司知道某个产品的确切可归属成本，则可以设定一个不仅覆盖这些成本还包括利润空间的价格。这在竞争激烈的市场中尤其重要，因为定价会显著影响消费者行为。此外，识别可归属成本有助于绩效评估。管理者可以根据不同部门或项目所产生的成本来评估其表现。例如，如果一个营销活动的可归属成本很高但销售额很低，这可能促使对该活动的有效性和策略进行审查。另一方面，区分可归属成本和间接成本也很重要。间接成本，例如管理费用或公用事业费用，无法直接追溯到特定产品或项目。虽然这些成本对整体运营是必要的，但它们使得在细微层面上分析盈利能力变得复杂。理解这一区别有助于组织更有效地分配资源。总之，可归属成本的概念是健全财务管理的核心。它使企业能够准确跟踪费用、设定适当的价格并评估组织内各个部门的绩效。通过关注可归属成本，公司可以增强决策过程并推动盈利能力。因此，掌握这一概念对于任何希望在财务和会计领域取得成功的人来说都是至关重要的。