functional cost statement

简明释义

职能成本表

英英释义

例句

1.To improve budgeting, we need to review the functional cost statement regularly.

为了改善预算，我们需要定期审查功能成本报表。

2.Our financial analyst uses the functional cost statement to prepare forecasts.

我们的财务分析师使用功能成本报表来准备预测。

3.The accountant prepared the functional cost statement to analyze the expenses by department.

会计准备了功能成本报表以分析各部门的支出。

4.During the meeting, the manager presented the functional cost statement for the last quarter.

在会议上，经理展示了上个季度的功能成本报表。

5.The functional cost statement helps identify which departments are overspending.

该功能成本报表有助于识别哪些部门超支。

作文

In the world of accounting and finance, understanding various financial statements is crucial for effective decision-making. One such important document is the functional cost statement, which plays a significant role in analyzing a company's expenses based on its functions. A functional cost statement (功能成本报表) categorizes costs according to different functions within an organization, such as production, administration, and sales. This classification allows managers to assess where money is being spent and how it correlates with the company’s overall performance.The main purpose of a functional cost statement is to provide a clear overview of costs associated with each function of a business. For example, in a manufacturing company, the costs can be divided into direct materials, direct labor, and overheads related to production. Similarly, administrative costs may include salaries of administrative staff, office supplies, and utilities. By breaking down these expenses, managers can identify areas where cost control measures can be effectively implemented.Moreover, a functional cost statement aids in budgeting and forecasting. When companies prepare their budgets, they often rely on historical data provided by such statements to project future expenses. This helps in setting realistic financial goals and allocating resources efficiently. With the insights gained from a functional cost statement, businesses can make informed decisions regarding pricing strategies, investment opportunities, and cost-cutting initiatives.Another important aspect of a functional cost statement is its role in performance evaluation. By analyzing the costs associated with different functions, management can evaluate the efficiency and effectiveness of each department. For instance, if the sales department is spending significantly more than budgeted without corresponding increases in revenue, it may indicate inefficiencies that need to be addressed. Thus, the functional cost statement serves as a tool for continuous improvement within the organization.Additionally, stakeholders such as investors and creditors also find value in the functional cost statement. It provides them with insights into how well a company manages its resources and controls costs. Investors are particularly interested in understanding the profitability of various segments of the business, and a detailed analysis through a functional cost statement can help them make informed investment decisions.In conclusion, the functional cost statement is a vital financial document that assists organizations in managing their operations effectively. By categorizing costs based on functions, it provides valuable insights into spending patterns, aids in budgeting and forecasting, and supports performance evaluation. Both internal management and external stakeholders benefit from the information presented in a functional cost statement, making it an essential tool for financial analysis. Understanding and utilizing this statement can lead to better financial health and strategic planning for any organization.

在会计和金融领域，理解各种财务报表对于有效决策至关重要。其中一个重要的文件是功能成本报表，它在分析公司基于其职能的支出方面发挥着重要作用。功能成本报表（功能成本报表）根据组织内不同职能对成本进行分类，如生产、管理和销售。这种分类使管理者能够评估资金的使用情况以及这些支出与公司整体业绩之间的关系。功能成本报表的主要目的是提供与企业每个职能相关的成本的清晰概述。例如，在一家制造公司中，成本可以分为直接材料、直接人工和与生产相关的间接费用。同样，管理成本可能包括行政人员的工资、办公用品和公用事业费用。通过细分这些费用，管理者可以识别出可以有效实施成本控制措施的领域。此外，功能成本报表有助于预算编制和预测。当公司准备预算时，他们通常依赖这样的报表提供的历史数据来预测未来的支出。这有助于设定现实的财务目标并有效分配资源。通过从功能成本报表中获得的见解，企业可以就定价策略、投资机会和削减成本的举措做出明智的决策。功能成本报表的另一个重要方面是其在绩效评估中的作用。通过分析与不同职能相关的成本，管理层可以评估每个部门的效率和效果。例如，如果销售部门的支出远高于预算，而收入没有相应增加，这可能表明需要解决的低效。因此，功能成本报表作为组织内部持续改进的工具。此外，投资者和债权人等利益相关者也发现功能成本报表的价值。它为他们提供了有关公司如何管理资源和控制成本的见解。投资者尤其希望了解业务各个部门的盈利能力，通过功能成本报表的详细分析可以帮助他们做出明智的投资决策。总之，功能成本报表是一个重要的财务文件，帮助组织有效管理其运营。通过按职能分类成本，它提供了关于支出模式的宝贵见解，有助于预算编制和预测，并支持绩效评估。内部管理和外部利益相关者都能从功能成本报表中获得信息，使其成为财务分析的重要工具。理解和利用这一报表可以为任何组织带来更好的财务健康和战略规划。