cost of materials consumed
简明释义
原材料消耗成本
英英释义
The total expense incurred for raw materials and components that have been used in the production of goods during a specific period. | 在特定时间内用于生产商品的原材料和组件的总支出。 |
例句
1.Understanding the cost of materials consumed helps businesses set competitive prices.
了解消耗材料的成本可以帮助企业制定具有竞争力的价格。
2.The project manager reviewed the cost of materials consumed to identify areas for cost reduction.
项目经理审查了消耗材料的成本以识别降低成本的领域。
3.The accountant calculated the cost of materials consumed to ensure accurate financial reporting.
会计计算了消耗材料的成本以确保财务报告的准确性。
4.In our manufacturing process, we need to monitor the cost of materials consumed closely to maintain profitability.
在我们的生产过程中,我们需要密切监控消耗材料的成本以保持盈利能力。
5.During the audit, the team found discrepancies in the cost of materials consumed records.
在审计期间,团队发现了消耗材料的成本记录中的差异。
作文
In the world of business and manufacturing, understanding the financial aspects of production is crucial. One term that frequently arises in this context is the cost of materials consumed. This phrase refers to the total expense incurred for the raw materials that have been used in the production process during a specific period. Accurately calculating the cost of materials consumed is essential for businesses to determine their overall profitability and efficiency. To illustrate the importance of this concept, let’s consider a hypothetical furniture manufacturing company. This company produces wooden tables and chairs. In a given month, the company purchases various types of wood, varnish, and other materials necessary for production. The total amount spent on these materials represents the cost of materials consumed. If the company does not keep a meticulous record of these expenses, it may struggle to understand its financial health. By analyzing the cost of materials consumed, the management can make informed decisions about pricing, budgeting, and inventory management. For instance, if the cost of wood increases significantly, the company might need to raise its prices to maintain profit margins. Alternatively, if they find that certain materials are consistently underutilized, they could reassess their purchasing strategy to avoid wasteful spending. Furthermore, the cost of materials consumed plays a vital role in financial reporting. Businesses often report their expenses in financial statements, where the cost of goods sold (COGS) includes the cost of materials consumed. This figure provides stakeholders with insights into how effectively a company is managing its production costs. Investors and creditors closely monitor these numbers as they reflect the operational efficiency of the business. In addition to financial implications, understanding the cost of materials consumed can also lead to sustainability improvements. Companies are increasingly being held accountable for their environmental impact, and one way to address this is by optimizing material usage. By tracking the cost of materials consumed, organizations can identify areas where they can reduce waste and implement more sustainable practices. For example, if a company discovers that a significant portion of its materials is wasted during production, it can invest in better training for employees or more efficient machinery to minimize losses. Moreover, the cost of materials consumed is not static; it can fluctuate based on market conditions, supplier pricing, and demand for products. Therefore, businesses must continuously monitor these costs to remain competitive. For instance, during a global crisis that disrupts supply chains, a company might face increased material costs. Understanding the cost of materials consumed allows them to adapt quickly, whether by sourcing alternative suppliers or adjusting their product offerings. In conclusion, the cost of materials consumed is a fundamental concept in the realm of business and manufacturing. It encompasses the expenses related to raw materials utilized in production and serves as a critical metric for assessing profitability, operational efficiency, and sustainability. Companies that prioritize accurate tracking and analysis of their cost of materials consumed are better positioned to navigate financial challenges and capitalize on opportunities for growth. As the business landscape continues to evolve, maintaining a keen awareness of material costs will be essential for long-term success.
在商业和制造业的世界中,理解生产的财务方面至关重要。一个经常出现的术语是消耗材料的成本。这个短语指的是在特定期间内生产过程中使用的原材料所产生的总费用。准确计算消耗材料的成本对于企业确定其整体盈利能力和效率至关重要。为了说明这个概念的重要性,让我们考虑一个假设的家具制造公司。该公司生产木制桌子和椅子。在某个月,该公司购买了各种类型的木材、清漆和其他生产所需的材料。花费在这些材料上的总金额就是消耗材料的成本。如果公司没有仔细记录这些费用,它可能会难以了解其财务状况。通过分析消耗材料的成本,管理层可以做出关于定价、预算和库存管理的明智决策。例如,如果木材的成本显著增加,公司可能需要提高价格以维持利润率。或者,如果他们发现某些材料的利用率持续低下,他们可以重新评估采购策略,以避免浪费支出。此外,消耗材料的成本在财务报告中也起着至关重要的作用。企业通常在财务报表中报告其费用,其中销售成本(COGS)包括消耗材料的成本。这个数字为利益相关者提供了有关公司如何有效管理生产成本的见解。投资者和债权人密切关注这些数字,因为它们反映了企业的运营效率。除了财务影响,理解消耗材料的成本还可以带来可持续性改善。公司越来越被要求对其环境影响负责,而优化材料使用是一种解决方案。通过跟踪消耗材料的成本,组织可以识别出减少浪费的领域,并实施更可持续的实践。例如,如果一家公司发现其材料在生产过程中大量浪费,它可以投资于员工培训或更高效的机械设备,以最小化损失。此外,消耗材料的成本并不是静态的;它可能会根据市场条件、供应商定价和产品需求而波动。因此,企业必须持续监控这些成本以保持竞争力。例如,在全球危机扰乱供应链期间,公司可能面临材料成本上升。了解消耗材料的成本使他们能够迅速适应,无论是通过寻找替代供应商还是调整产品供应。总之,消耗材料的成本是商业和制造领域的基本概念。它涵盖了与生产中使用的原材料相关的费用,并作为评估盈利能力、运营效率和可持续性的关键指标。优先考虑准确跟踪和分析消耗材料的成本的公司在应对财务挑战和抓住增长机会方面处于更有利的位置。随着商业环境的不断发展,保持对材料成本的敏锐意识将是长期成功的关键。
相关单词