cost of goods manufactured and sold

简明释义

制销货品成本，制销商品成本

英英释义

例句

1.Investors often look at the cost of goods manufactured and sold when evaluating a company's profitability.

投资者在评估公司的盈利能力时，通常会关注销售成本。

2.Understanding the cost of goods manufactured and sold helps businesses set competitive prices.

理解销售成本有助于企业设定具有竞争力的价格。

3.The accountant calculated the cost of goods manufactured and sold to determine the company's gross profit.

会计计算了销售成本以确定公司的毛利润。

4.The cost of goods manufactured and sold increased due to higher raw material prices.

由于原材料价格上涨，销售成本增加了。

5.Reducing the cost of goods manufactured and sold can significantly improve net income.

降低销售成本可以显著提高净收入。

作文

Understanding the concept of cost of goods manufactured and sold is essential for anyone involved in business, accounting, or finance. This term refers to the total cost incurred by a company to produce and sell its products during a specific period. It includes all expenses related to production, such as raw materials, labor, and overhead costs. By analyzing these costs, businesses can determine their profitability and make informed decisions regarding pricing, budgeting, and financial planning.The cost of goods manufactured and sold is a critical component of the income statement, which summarizes a company's revenues and expenses over a particular period. When calculating this cost, companies typically start with the beginning inventory of finished goods, add the total manufacturing costs incurred during the period, and then subtract the ending inventory of finished goods. This calculation provides insight into how efficiently a company is producing its goods and managing its resources.For example, consider a furniture manufacturer that produces tables and chairs. At the beginning of the month, the company has an inventory worth $10,000. During the month, it incurs $50,000 in production costs, which includes $30,000 for raw materials, $15,000 for labor, and $5,000 for overhead. At the end of the month, the company has $8,000 worth of finished goods in inventory. To calculate the cost of goods manufactured and sold, the company would use the following formula:Cost of Goods Manufactured and Sold = Beginning Inventory + Total Manufacturing Costs - Ending InventoryPlugging in the numbers: $10,000 + $50,000 - $8,000 = $52,000. This means the cost of goods manufactured and sold for that month is $52,000. Understanding the cost of goods manufactured and sold allows businesses to analyze their production efficiency and profitability. If the cost is too high relative to sales revenue, it may indicate inefficiencies in the production process or excessive overhead costs. Conversely, if the cost is low, it may suggest effective management of resources and production processes.Moreover, the cost of goods manufactured and sold can also influence a company's pricing strategy. Businesses must set prices that not only cover the costs but also provide a reasonable profit margin. By understanding the costs associated with producing and selling goods, companies can make strategic decisions about pricing, marketing, and sales tactics.In conclusion, the cost of goods manufactured and sold is a vital metric for any business involved in manufacturing. It provides insight into production efficiency, resource management, and profitability. By carefully analyzing these costs, companies can make informed decisions that ultimately contribute to their success in the marketplace. Understanding this concept is crucial for anyone looking to thrive in the competitive world of business.

理解成本商品制造和销售的概念对任何参与商业、会计或金融的人来说都是至关重要的。这个术语指的是公司在特定时期内生产和销售其产品所产生的总成本。它包括与生产相关的所有费用，例如原材料、人工和间接费用。通过分析这些成本，企业可以确定其盈利能力，并就定价、预算和财务规划做出明智的决策。成本商品制造和销售是损益表的一个关键组成部分，损益表总结了公司在特定时期内的收入和支出。在计算这一成本时，公司通常从期初的成品库存开始，增加该期间内发生的总制造成本，然后减去期末的成品库存。这一计算提供了公司在生产商品和管理资源方面的效率洞察。例如，考虑一家生产桌子和椅子的家具制造商。在月初，公司有价值10,000美元的库存。在这个月里，它产生了50,000美元的生产成本，其中包括30,000美元的原材料、15,000美元的劳动和5,000美元的间接费用。在月底，公司有价值8,000美元的成品库存。为了计算成本商品制造和销售，公司将使用以下公式：成本商品制造和销售 = 期初库存 + 总制造成本 - 期末库存将数字代入：10,000美元 + 50,000美元 - 8,000美元 = 52,000美元。这意味着该月的成本商品制造和销售为52,000美元。理解成本商品制造和销售使企业能够分析其生产效率和盈利能力。如果相对于销售收入，成本过高，则可能表明生产过程中的低效或间接费用过高。相反，如果成本较低，则可能表明资源和生产过程的有效管理。此外，成本商品制造和销售还可以影响公司的定价策略。企业必须设定不仅能覆盖成本而且能提供合理利润率的价格。通过了解与生产和销售商品相关的成本，公司可以就定价、营销和销售策略做出战略决策。总之，成本商品制造和销售是任何参与制造的企业的一个重要指标。它提供了生产效率、资源管理和盈利能力的洞察。通过仔细分析这些成本，公司可以做出明智的决策，从而最终促进其在市场上的成功。理解这一概念对任何希望在竞争激烈的商业世界中蓬勃发展的人来说都是至关重要的。