predetermined job cost system

简明释义

预定分批成本制

英英释义

例句

1.The project manager recommended adopting a predetermined job cost system to streamline budgeting processes.

项目经理建议采用预先确定的作业成本系统来简化预算流程。

2.The accountant explained how a predetermined job cost system helps in tracking labor and material costs accurately.

会计师解释了预先确定的作业成本系统如何帮助准确跟踪劳动力和材料成本。

3.Using a predetermined job cost system allows businesses to set competitive pricing based on accurate cost projections.

使用预先确定的作业成本系统使企业能够根据准确的成本预测设定具有竞争力的价格。

4.By implementing a predetermined job cost system, the manufacturer was able to reduce waste and improve efficiency.

通过实施预先确定的作业成本系统，制造商能够减少浪费并提高效率。

5.The construction company uses a predetermined job cost system to estimate expenses before starting any project.

这家建筑公司在开始任何项目之前使用预先确定的作业成本系统来估算费用。

作文

In the world of accounting and finance, understanding various costing methods is crucial for effective business management. One such method that has gained significant attention is the predetermined job cost system. This system is designed to allocate costs to specific jobs or projects before they are completed, allowing businesses to estimate expenses accurately and manage their budgets more effectively.The predetermined job cost system operates on the principle of estimating costs based on historical data and expected expenses. By analyzing past projects, companies can determine a baseline for labor, materials, and overhead costs associated with similar jobs. This predictive approach enables businesses to set a budget for each job, which helps in maintaining financial control and ensuring profitability.One of the key advantages of using a predetermined job cost system is that it provides a clear framework for decision-making. When managers have a detailed understanding of the anticipated costs, they can make informed choices about resource allocation, pricing strategies, and project timelines. This foresight is particularly beneficial in industries where projects can vary significantly in scope and complexity, such as construction and manufacturing.Moreover, the predetermined job cost system facilitates better communication among team members. When everyone is aware of the estimated costs associated with a job, it fosters accountability and encourages collaboration. Employees can track their progress against the predetermined budget, making it easier to identify any discrepancies and address them promptly. This transparency not only enhances teamwork but also contributes to a culture of continuous improvement within the organization.However, implementing a predetermined job cost system is not without its challenges. One major concern is the accuracy of the initial estimates. If the historical data used for predictions is flawed or if unexpected changes occur during the project, the actual costs may deviate significantly from the predetermined figures. This can lead to budget overruns and affect the overall financial health of the business. Therefore, it is essential for companies to regularly review and update their cost estimation processes to reflect current market conditions and operational realities.Additionally, businesses must invest in training their staff to effectively use the predetermined job cost system. Employees need to understand how to gather and analyze relevant data, as well as how to adjust their strategies based on the information provided by the system. Without proper training and support, the effectiveness of the system may be compromised, leading to inaccurate cost projections and potential financial losses.In conclusion, the predetermined job cost system is a valuable tool for businesses seeking to enhance their financial management practices. By providing a structured approach to cost estimation, it allows organizations to plan more effectively, communicate better, and ultimately achieve greater profitability. However, to maximize its benefits, companies must remain vigilant in their data analysis and ensure that their employees are well-equipped to utilize this system. With the right implementation and ongoing adjustments, the predetermined job cost system can significantly contribute to a company's success in today's competitive market.

在会计和财务的世界中，理解各种成本方法对有效的商业管理至关重要。其中一种引起广泛关注的方法是预先确定的作业成本系统。该系统旨在在项目完成之前将成本分配给特定的作业或项目，从而使企业能够准确估算费用并更有效地管理预算。预先确定的作业成本系统的运作原则是基于历史数据和预期开支来估算成本。通过分析过去的项目，公司可以确定与类似工作相关的劳动力、材料和间接费用的基准。这种预测方法使企业能够为每个作业设定预算，这有助于保持财务控制并确保盈利。使用预先确定的作业成本系统的一个主要优点是它为决策提供了明确的框架。当管理者清楚预计成本时，他们可以就资源分配、定价策略和项目时间表做出明智的选择。这种前瞻性在项目范围和复杂性可能显著变化的行业中特别有益，例如建筑和制造。此外，预先确定的作业成本系统促进了团队成员之间的更好沟通。当每个人都了解与某项工作相关的预计成本时，它促进了问责制并鼓励合作。员工可以根据预先确定的预算跟踪他们的进度，更容易识别任何差异并及时解决。这种透明度不仅增强了团队合作，还为组织内部持续改进的文化做出了贡献。然而，实施预先确定的作业成本系统并非没有挑战。一个主要问题是初始估算的准确性。如果用于预测的历史数据存在缺陷，或者在项目进行期间发生意外变化，实际成本可能会与预先确定的数字显著偏离。这可能导致预算超支并影响企业的整体财务健康。因此，公司必须定期审查和更新其成本估算流程，以反映当前的市场条件和运营现实。此外，企业必须投资于培训员工有效使用预先确定的作业成本系统。员工需要了解如何收集和分析相关数据，以及如何根据系统提供的信息调整他们的策略。如果没有适当的培训和支持，该系统的有效性可能会受到损害，从而导致不准确的成本预测和潜在的财务损失。总之，预先确定的作业成本系统是企业寻求增强财务管理实践的宝贵工具。通过提供结构化的成本估算方法，它使组织能够更有效地规划、更好地沟通，并最终实现更大的盈利。然而，为了最大化其收益，公司必须在数据分析中保持警惕，并确保员工具备充分利用该系统的能力。通过正确的实施和持续的调整，预先确定的作业成本系统可以显著促进公司在当今竞争激烈的市场中的成功。