expected actual standard cost

简明释义

预期实际标准成本

英英释义

例句

1.Management reviewed the expected actual standard cost 预期实际标准成本 to identify areas for potential savings.

管理层审查了预期实际标准成本 expected actual standard cost以识别潜在节省的领域。

2.During the quarterly meeting, we discussed the variances from the expected actual standard cost 预期实际标准成本 and how to address them.

在季度会议上，我们讨论了与预期实际标准成本 expected actual standard cost的差异以及如何解决这些问题。

3.The finance team calculated the expected actual standard cost 预期实际标准成本 for the upcoming project to ensure budget compliance.

财务团队计算了即将到来的项目的预期实际标准成本 expected actual standard cost以确保预算合规。

4.To improve efficiency, the company aims to reduce the expected actual standard cost 预期实际标准成本 by 10% this year.

为了提高效率，公司计划在今年减少预期实际标准成本 expected actual standard cost 10%。

5.The project manager provided a detailed report on the expected actual standard cost 预期实际标准成本 associated with each phase of development.

项目经理提供了一份关于每个开发阶段相关的预期实际标准成本 expected actual standard cost的详细报告。

作文

In the world of business and accounting, understanding costs is crucial for effective financial management. One important concept that often arises in this context is the expected actual standard cost. This term refers to a predetermined estimate of what the actual costs will be for producing a product or service, based on historical data and expected future conditions. By analyzing these costs, companies can better plan their budgets, set prices, and make informed strategic decisions.The expected actual standard cost serves as a benchmark for evaluating performance. When a company sets its standard costs, it considers various factors such as labor, materials, overhead, and other expenses that are typically incurred during production. These standards are not just arbitrary figures; they are derived from careful analysis of past performance and current market conditions. For instance, if a manufacturing company has historically spent $50 per unit on materials, it might set this as its standard cost for future production, adjusting for any anticipated changes in pricing or supply chain issues.One of the key benefits of using expected actual standard cost is that it allows businesses to identify variances between expected and actual costs. Variance analysis is an essential part of managerial accounting. If the actual cost of production exceeds the standard cost, this could indicate inefficiencies or unexpected problems in the production process. Conversely, if the actual costs are lower than expected, it may suggest that the company is operating efficiently or that it has found a cheaper supplier for materials.Moreover, understanding expected actual standard cost helps in pricing strategies. Companies must ensure that their prices cover their costs while remaining competitive in the market. By knowing their standard costs, businesses can set prices that not only allow for profit but also attract customers. For example, if a company understands that its expected actual standard cost for producing a widget is $20, it can confidently set a selling price above this amount, ensuring that it covers all expenses and generates profit.In addition, the use of expected actual standard cost plays a vital role in budgeting and forecasting. Accurate cost estimates enable businesses to allocate resources more effectively and anticipate cash flow needs. When preparing budgets, managers can use standard costs to project future expenses based on planned production levels. This proactive approach allows for better financial planning and can prevent potential cash flow issues down the line.However, it is important to note that while expected actual standard cost is a valuable tool, it is not infallible. Market conditions can change rapidly, affecting the accuracy of these estimates. For instance, a sudden increase in raw material prices due to supply chain disruptions can render previously set standard costs obsolete. Therefore, businesses must regularly review and update their standard costs to ensure they remain relevant and useful.In conclusion, the concept of expected actual standard cost is fundamental to effective financial management in businesses. It aids in performance evaluation, pricing strategies, and budgeting processes. By understanding and utilizing this concept, companies can enhance their decision-making capabilities and improve their overall financial health. As the business landscape continues to evolve, staying informed about cost management practices will be essential for long-term success.

在商业和会计的世界中，理解成本对有效的财务管理至关重要。一个常常出现的重要概念是预期实际标准成本。这个术语指的是基于历史数据和预期未来条件，对生产产品或服务的实际成本进行的预先估算。通过分析这些成本，公司可以更好地规划预算、设定价格并做出明智的战略决策。预期实际标准成本作为评估绩效的基准。当公司设定标准成本时，会考虑劳动力、材料、间接费用和生产过程中通常发生的其他费用等各种因素。这些标准并不是任意的数字；它们是通过对过去表现和当前市场条件的仔细分析得出的。例如，如果一家制造公司在材料上的历史支出为每单位50美元，它可能会将此作为未来生产的标准成本，同时调整任何预期的价格或供应链问题的变化。使用预期实际标准成本的一个主要好处是，它允许企业识别预期成本与实际成本之间的差异。差异分析是管理会计的重要组成部分。如果生产的实际成本超过标准成本，这可能表明生产过程中存在效率低下或意外问题。相反，如果实际成本低于预期，这可能表明公司运作效率高，或者找到了一家更便宜的材料供应商。此外，理解预期实际标准成本有助于定价策略。公司必须确保其价格能够覆盖成本，同时在市场上保持竞争力。通过了解其标准成本，企业可以设定不仅能够带来利润，还能吸引客户的价格。例如，如果一家公司知道其生产一个小部件的预期实际标准成本为20美元，它可以自信地将销售价格设定在这个金额之上，以确保覆盖所有费用并产生利润。此外，使用预期实际标准成本在预算和预测中发挥着至关重要的作用。准确的成本估算使企业能够更有效地分配资源并预见现金流需求。在编制预算时，管理者可以使用标准成本根据计划的生产水平预测未来费用。这种主动的方法有助于更好的财务规划，并可以防止潜在的现金流问题。然而，需要注意的是，虽然预期实际标准成本是一个有价值的工具，但它并非万无一失。市场条件可能迅速变化，影响这些估算的准确性。例如，由于供应链中断，原材料价格的突然上涨可能使之前设定的标准成本变得过时。因此，企业必须定期审查和更新其标准成本，以确保它们保持相关性和实用性。总之，预期实际标准成本的概念是企业有效财务管理的基础。它有助于绩效评估、定价策略和预算过程。通过理解和利用这一概念，公司可以增强决策能力，提高整体财务健康水平。随着商业环境的不断发展，了解成本管理实践将对长期成功至关重要。