predetermined cost; predicted cost

简明释义

预定成本

英英释义

例句

1.We need to adjust our budget to match the predicted cost (预测成本) of the new marketing campaign.

我们需要调整预算以符合新营销活动的预测成本。

2.The contractor assured us that the renovations would not exceed the predetermined cost (预定成本).

承包商向我们保证，装修费用不会超过预定成本。

3.The project was completed within the predetermined cost (预定成本), which pleased the stakeholders.

该项目在预定成本内完成，这让利益相关者感到满意。

4.The predetermined cost (预定成本) for the event included venue rental and catering services.

活动的预定成本包括场地租赁和餐饮服务。

5.After reviewing the data, the finance team revised the predicted cost (预测成本) for the upcoming quarter.

在审查数据后，财务团队修订了即将到来的季度的预测成本。

作文

In the world of finance and budgeting, understanding the concepts of predetermined cost (预先确定的成本) and predicted cost (预测成本) is crucial for effective decision-making. Both terms are often used in project management, accounting, and financial planning, yet they serve different purposes and implications. This essay aims to explore these two concepts in detail, highlighting their significance and applications in various contexts.Firstly, let us define what a predetermined cost is. A predetermined cost refers to an estimate of expenses that has been established before the actual costs are incurred. This type of cost is usually based on historical data, industry standards, or previous project experiences. It serves as a benchmark against which actual performance can be measured. For instance, in manufacturing, a company may set a predetermined cost for producing a certain item based on the average costs of raw materials, labor, and overhead. This allows the company to create budgets and make informed pricing decisions.On the other hand, a predicted cost is more dynamic and involves forecasting future expenses based on various factors such as market trends, economic conditions, and expected changes in resource availability. Unlike predetermined costs, which are static estimates, predicted costs can change as new information becomes available or as circumstances evolve. For example, a business might use statistical models to predict the costs associated with launching a new product, considering factors like anticipated sales volume and potential supply chain disruptions.The distinction between these two types of costs is essential for businesses. Utilizing predetermined costs allows organizations to maintain control over their budgets and assess their financial health. By comparing actual costs to predetermined costs, companies can identify variances and take corrective actions when necessary. For example, if the actual cost of production exceeds the predetermined cost, management may need to investigate the reasons behind the overage, such as inefficiencies in the production process or unexpected increases in material prices.Conversely, predicted costs play a vital role in strategic planning and risk management. Businesses that can accurately forecast their future expenses are better positioned to allocate resources effectively and adapt to changing market conditions. For instance, during economic downturns, a company that has accurately predicted its costs may implement cost-saving measures ahead of time, thereby mitigating the impact on its bottom line.Moreover, integrating both predetermined costs and predicted costs into financial planning processes can enhance overall decision-making. By setting predetermined costs as targets while simultaneously using predicted costs for forecasting, organizations can create a more comprehensive financial strategy. This dual approach enables businesses to remain agile and responsive to external changes while maintaining a clear focus on their financial objectives.In conclusion, understanding the differences between predetermined costs and predicted costs is essential for effective financial management. While predetermined costs provide a stable framework for budgeting and performance measurement, predicted costs offer insights into future financial scenarios. By leveraging both concepts, organizations can achieve greater financial stability and make informed decisions that drive success in an ever-changing business environment.

在金融和预算的世界中，理解预先确定的成本和预测成本这两个概念对于有效决策至关重要。这两个术语通常用于项目管理、会计和财务规划，但它们的目的和含义各不相同。本文旨在详细探讨这两个概念，突出它们在各种背景下的重要性和应用。首先，让我们定义一下什么是预先确定的成本。预先确定的成本是指在实际发生费用之前已设定的费用估算。这种类型的成本通常基于历史数据、行业标准或以往项目经验。它作为衡量实际绩效的基准。例如，在制造业中，一家公司可能会根据原材料、劳动力和间接费用的平均成本为生产某个项目设定预先确定的成本。这使得公司能够制定预算并做出明智的定价决策。另一方面，预测成本更加动态，涉及根据市场趋势、经济状况和资源可用性变化等各种因素来预测未来的费用。与静态估算的预先确定的成本不同，预测成本可以随着新信息的出现或情况的发展而变化。例如，一家公司可能使用统计模型来预测与推出新产品相关的成本，考虑到预期的销售量和潜在的供应链中断。这两种成本类型之间的区别对企业至关重要。利用预先确定的成本使组织能够控制预算并评估财务健康状况。通过将实际成本与预先确定的成本进行比较，公司可以识别差异，并在必要时采取纠正措施。例如，如果生产的实际成本超过了预先确定的成本，管理层可能需要调查超支的原因，例如生产过程中效率低下或材料价格意外上涨。相反，预测成本在战略规划和风险管理中发挥着重要作用。能够准确预测未来费用的企业更有可能有效分配资源，并适应不断变化的市场条件。例如，在经济衰退期间，准确预测成本的公司可以提前实施节省成本的措施，从而减轻对其利润的影响。此外，将预先确定的成本和预测成本整合到财务规划过程中可以增强整体决策能力。通过将预先确定的成本设定为目标，同时使用预测成本进行预测，组织可以创建更全面的财务战略。这种双重方法使企业能够保持灵活性并对外部变化做出响应，同时保持对财务目标的明确关注。总之，理解预先确定的成本和预测成本之间的区别对于有效的财务管理至关重要。虽然预先确定的成本为预算和绩效测量提供了稳定的框架，但预测成本则为未来的财务情景提供了洞察。通过利用这两个概念，组织可以实现更大的财务稳定性，并做出推动成功的明智决策，适应不断变化的商业环境。