prime cost of sale

简明释义

主要销售成本

英英释义

例句

1.A lower prime cost of sale can indicate better operational efficiency.

较低的销售的主要成本可能表明更好的运营效率。

2.Understanding the prime cost of sale helps businesses manage their expenses effectively.

理解销售的主要成本有助于企业有效管理其开支。

3.The accountant provided a detailed report on the prime cost of sale for the last quarter.

会计提供了关于上个季度销售的主要成本的详细报告。

4.To maximize profits, the company focused on reducing its prime cost of sale.

为了最大化利润，公司专注于降低其销售的主要成本。

5.The restaurant needs to calculate the prime cost of sale to determine its profitability.

餐厅需要计算销售的主要成本以确定其盈利能力。

作文

In the world of business and finance, understanding various financial terms is crucial for making informed decisions. One such term that often arises in discussions about cost management is prime cost of sale. The prime cost of sale refers to the direct costs attributable to the production of goods sold by a company. These costs typically include materials, labor, and any other expenses directly associated with creating a product. By analyzing the prime cost of sale, businesses can gain insights into their profitability and efficiency. To illustrate the importance of prime cost of sale, consider a manufacturing company that produces furniture. The raw materials needed for the furniture, such as wood, fabric, and metal, constitute direct material costs. Additionally, the wages paid to workers who assemble the furniture are considered direct labor costs. Together, these expenses make up the prime cost of sale. If the company wants to increase its profit margins, it must either reduce these costs or increase the selling price of its products. Understanding the prime cost of sale also helps businesses set competitive prices. By calculating this cost accurately, companies can ensure that they are not underpricing their products, which could lead to losses. Conversely, overpricing could drive away customers. Therefore, a thorough analysis of the prime cost of sale is essential for developing a pricing strategy that balances profitability with market competitiveness.Moreover, tracking the prime cost of sale over time allows businesses to identify trends and make necessary adjustments. For instance, if a company notices that its prime cost of sale is increasing, it may need to investigate the reasons behind this rise. Are raw material costs going up? Is there inefficiency in the production process? By pinpointing the cause, the company can take steps to mitigate these costs, such as renegotiating supplier contracts or investing in more efficient machinery. In addition to aiding in pricing strategies and cost control, the prime cost of sale is also critical for financial reporting. Companies often report their prime cost of sale on their income statements, providing stakeholders with a clear picture of the costs involved in generating revenue. This transparency is vital for investors, as it allows them to assess the company's operational efficiency and overall financial health. In conclusion, the prime cost of sale is a fundamental concept in business finance that encompasses the direct costs associated with producing goods. By effectively managing and analyzing these costs, businesses can enhance their profitability, set competitive prices, and maintain financial transparency. Understanding the prime cost of sale is not just an accounting exercise; it is a strategic tool that can significantly impact a company's success in the marketplace.

在商业和金融的世界中，理解各种财务术语对于做出明智的决策至关重要。其中一个常常在成本管理讨论中出现的术语是销售的主要成本。销售的主要成本是指可归因于公司销售商品生产的直接成本。这些成本通常包括材料、劳动力以及与产品生产直接相关的任何其他费用。通过分析销售的主要成本，企业可以深入了解其盈利能力和效率。为了说明销售的主要成本的重要性，考虑一家生产家具的制造公司。家具所需的原材料，如木材、面料和金属，构成了直接材料成本。此外，支付给组装家具工人的工资被视为直接劳动成本。这些费用共同构成了销售的主要成本。如果公司希望提高利润率，就必须降低这些成本或提高产品的售价。理解销售的主要成本还有助于企业设定竞争价格。通过准确计算这一成本，公司可以确保不会低估其产品的价格，否则可能导致亏损。相反，过高的定价可能会驱走客户。因此，对销售的主要成本的全面分析对于制定平衡盈利能力和市场竞争力的定价策略至关重要。此外，随着时间的推移，跟踪销售的主要成本使企业能够识别趋势并做出必要的调整。例如，如果一家公司注意到其销售的主要成本在上升，它可能需要调查这一增长背后的原因。原材料成本是否上涨？生产过程是否存在低效？通过确定原因，公司可以采取措施减轻这些成本，例如重新谈判供应商合同或投资更高效的机器。除了有助于定价策略和成本控制外，销售的主要成本对于财务报告也至关重要。公司通常在其收入报表中报告其销售的主要成本，向利益相关者提供生成收入所涉及成本的清晰图景。这种透明度对投资者至关重要，因为它使他们能够评估公司的运营效率和整体财务健康。总之，销售的主要成本是商业金融中的一个基本概念，涵盖了与生产商品相关的直接成本。通过有效管理和分析这些成本，企业可以提高盈利能力、设定竞争价格并保持财务透明。理解销售的主要成本不仅仅是会计练习；它是一种战略工具，可以显著影响公司在市场上的成功。