schedule of cost of goods manufactured

简明释义

制成品成本明细表

英英释义

例句

1.Understanding the schedule of cost of goods manufactured is crucial for pricing our products accurately.

理解制造成本报表对我们准确定价产品至关重要。

2.Each month, we update the schedule of cost of goods manufactured to reflect changes in production costs.

每个月，我们更新制造成本报表以反映生产成本的变化。

3.The accountant prepared the schedule of cost of goods manufactured for the quarterly report.

会计为季度报告准备了制造成本报表。

4.The manager reviewed the schedule of cost of goods manufactured to identify areas for cost reduction.

经理审查了制造成本报表以识别降低成本的领域。

5.The schedule of cost of goods manufactured helps us track inventory levels more effectively.

这份制造成本报表帮助我们更有效地跟踪库存水平。

作文

In the realm of manufacturing, understanding the financial aspects is crucial for effective management and decision-making. One key component of this financial understanding is the schedule of cost of goods manufactured. This term refers to a detailed report that outlines the total production costs incurred during a specific period, which ultimately helps businesses assess their efficiency and profitability. The schedule of cost of goods manufactured serves as a bridge between raw materials and finished goods, providing insights into how resources are transformed into products ready for sale.To elaborate, the schedule of cost of goods manufactured typically includes several key elements: direct materials, direct labor, and manufacturing overhead. Direct materials represent the raw materials that are used in the creation of a product. For instance, if a company manufactures furniture, the wood, fabric, and other materials would be classified as direct materials. Next, direct labor encompasses the wages paid to workers who are directly involved in the production process. This could include carpenters, assemblers, and quality control inspectors.Manufacturing overhead is another critical component, which includes all indirect costs associated with production. These costs might include utilities, rent for the manufacturing facility, and salaries for supervisory staff. By compiling these expenses, the schedule of cost of goods manufactured provides a comprehensive view of the total costs incurred in producing goods.The importance of this schedule cannot be overstated. It not only aids in inventory valuation but also plays a significant role in pricing strategies. Businesses can analyze the data to determine the cost per unit of their products, which is essential for setting prices that cover costs and generate profit. Moreover, by monitoring changes in the schedule of cost of goods manufactured, companies can identify trends over time. For example, if the cost of direct materials rises significantly, it may prompt a review of supplier contracts or a shift towards alternative materials.Furthermore, the schedule of cost of goods manufactured is integral to the overall budgeting process. Companies can use historical data from previous schedules to forecast future production costs, allowing for more accurate budget planning. This forecasting is especially valuable in industries where material costs are volatile or subject to market fluctuations.In conclusion, the schedule of cost of goods manufactured is a vital tool for manufacturers seeking to maintain control over their production costs and enhance their financial performance. By breaking down the various components of production costs, businesses gain clarity on their operations and can make informed decisions that drive profitability. As such, mastering the intricacies of the schedule of cost of goods manufactured is essential for anyone involved in manufacturing management or financial analysis. Understanding this concept not only aids in internal assessments but also equips businesses with the knowledge needed to compete effectively in the marketplace.

在制造业领域，理解财务方面的内容对有效管理和决策至关重要。其中一个关键组成部分是制成品成本表。这个术语指的是一份详细报告，概述了在特定期间内发生的总生产成本，这最终帮助企业评估其效率和盈利能力。制成品成本表充当了原材料与成品之间的桥梁，提供了资源如何转化为可销售产品的见解。进一步阐述，制成品成本表通常包括几个关键要素：直接材料、直接人工和制造费用。直接材料代表用于产品制作的原材料。例如，如果一家公司制造家具，木材、布料和其他材料将被归类为直接材料。接下来，直接人工包括支付给直接参与生产过程的工人的工资。这可能包括木匠、组装工和质量控制检查员。制造费用是另一个关键组成部分，包括与生产相关的所有间接成本。这些成本可能包括公用事业费用、制造设施的租金和监督人员的薪水。通过汇总这些费用，制成品成本表提供了生产商品所产生的总成本的全面视图。这个表格的重要性不容小觑。它不仅有助于库存评估，而且在定价策略中也起着重要作用。企业可以分析数据，以确定其产品的单位成本，这对于设定覆盖成本并产生利润的价格至关重要。此外，通过监测制成品成本表中的变化，公司可以识别出随时间变化的趋势。例如，如果直接材料的成本显著上升，可能会促使对供应商合同进行审查或转向替代材料。此外，制成品成本表在整体预算过程中的作用不可或缺。公司可以利用以往表格中的历史数据来预测未来的生产成本，从而实现更准确的预算规划。这种预测在材料成本波动或受市场波动影响的行业中尤其有价值。总之，制成品成本表是制造商寻求控制生产成本和提高财务绩效的重要工具。通过分解生产成本的各个组成部分，企业对其运营有了清晰的认识，并能够做出推动盈利能力的明智决策。因此，掌握制成品成本表的复杂性对任何参与制造管理或财务分析的人来说都是必不可少的。理解这一概念不仅有助于内部评估，还为企业提供了在市场上有效竞争所需的知识。