operational costing

简明释义

作业别成本计算

英英释义

例句

1.We need to focus on operational costing 运营成本核算 to enhance our profit margins.

我们需要关注<运营成本核算>以提高我们的利润率。

2.Understanding operational costing 运营成本核算 is crucial for making informed business decisions.

理解<运营成本核算>对做出明智的商业决策至关重要。

3.By analyzing operational costing 运营成本核算, we identified areas where we could reduce expenses.

通过分析<运营成本核算>，我们识别出可以减少开支的领域。

4.The finance team presented a report on operational costing 运营成本核算 to the management.

财务团队向管理层提交了一份关于<运营成本核算>的报告。

5.The company implemented a new software to improve its operational costing 运营成本核算 processes.

公司实施了一款新软件以改善其<运营成本核算>流程。

作文

In today's competitive business landscape, understanding the concept of operational costing is essential for organizations aiming to optimize their resources and enhance profitability. Operational costing refers to the process of determining the costs associated with the day-to-day operations of a business. This includes expenses related to production, labor, materials, and overheads that are incurred in the normal course of business activities. By analyzing these costs, companies can identify areas where they can improve efficiency and reduce waste.The significance of operational costing cannot be overstated. It provides valuable insights into the financial health of an organization and helps managers make informed decisions. For instance, by tracking operational costing, a company can assess which products or services are most profitable and which ones may need reevaluation or discontinuation. This analysis can lead to strategic adjustments that enhance overall performance.Moreover, operational costing plays a crucial role in budgeting and forecasting. Accurate cost data allows businesses to create realistic budgets and set achievable financial goals. When companies have a clear understanding of their operational costs, they can allocate resources more effectively, ensuring that funds are directed towards activities that yield the highest returns.Another important aspect of operational costing is its impact on pricing strategies. Businesses must understand their cost structure to price their products or services competitively while still maintaining profitability. If a company underestimates its operational costing, it risks setting prices too low, leading to potential losses. Conversely, overestimating costs can result in pricing products out of the market, ultimately affecting sales.Furthermore, operational costing aids in performance measurement. By establishing benchmarks based on historical cost data, organizations can evaluate their performance over time. This not only helps in identifying trends but also in recognizing areas where improvements can be made. For example, if a company's operational costing analysis reveals that labor costs have increased significantly without a corresponding rise in productivity, management can investigate the underlying causes and take corrective actions.In conclusion, operational costing is a vital tool for businesses seeking to thrive in a challenging economic environment. It encompasses a comprehensive analysis of the costs associated with daily operations and serves as a foundation for strategic decision-making. By leveraging the insights gained from operational costing, companies can enhance their efficiency, improve profitability, and ensure long-term sustainability. As the business world continues to evolve, the importance of mastering operational costing will only grow, making it an essential skill for managers and decision-makers alike.

在当今竞争激烈的商业环境中，理解运营成本的概念对于希望优化资源和提高盈利能力的组织来说至关重要。运营成本是指确定企业日常运营相关成本的过程。这包括与生产、劳动力、材料和在正常商业活动中产生的间接费用相关的支出。通过分析这些成本，公司可以识别出可以提高效率和减少浪费的领域。运营成本的重要性不容小觑。它为组织的财务健康提供了有价值的见解，并帮助管理者做出明智的决策。例如，通过跟踪运营成本，公司可以评估哪些产品或服务最有利可图，哪些可能需要重新评估或停止。这种分析可以导致战略调整，从而提高整体业绩。此外，运营成本在预算编制和预测中也发挥着关键作用。准确的成本数据使企业能够制定现实的预算并设定可实现的财务目标。当公司清楚了解其运营成本时，可以更有效地分配资源，确保资金用于产生最高回报的活动。运营成本的另一个重要方面是其对定价策略的影响。企业必须了解其成本结构，以便以具有竞争力的价格对其产品或服务进行定价，同时仍保持盈利能力。如果一家公司低估了其运营成本，则可能会将价格设定得过低，导致潜在损失。相反，过高估计成本可能会导致产品定价超出市场，最终影响销售。此外，运营成本有助于绩效测量。通过根据历史成本数据建立基准，组织可以评估其随时间的表现。这不仅有助于识别趋势，还可以识别可以改进的领域。例如，如果公司的运营成本分析显示，劳动力成本显著增加而生产力没有相应提高，管理层可以调查潜在原因并采取纠正措施。总之，运营成本是寻求在充满挑战的经济环境中蓬勃发展的企业的重要工具。它包括对日常运营相关成本的全面分析，并作为战略决策的基础。通过利用从运营成本中获得的见解，公司可以提高效率、改善盈利能力，并确保长期可持续发展。随着商业世界的不断发展，掌握运营成本的重要性只会增加，使其成为管理者和决策者必备的技能。