marginal costing

简明释义

边际成本计算(法)

英英释义

例句

1.In a competitive market, marginal costing allows businesses to set prices that cover variable costs.

在竞争激烈的市场中，边际成本法允许企业设定覆盖变动成本的价格。

2.The management team reviewed the marginal costing reports to make informed decisions about pricing.

管理团队审查了边际成本法报告，以便对定价做出明智的决策。

3.By applying marginal costing, we can better analyze the impact of fixed costs on our overall profits.

通过应用边际成本法，我们可以更好地分析固定成本对整体利润的影响。

4.Using marginal costing helped the firm identify which products were underperforming.

使用边际成本法帮助公司识别哪些产品表现不佳。

5.The company decided to use marginal costing to determine the profitability of its new product line.

公司决定使用边际成本法来确定其新产品线的盈利能力。

作文

In the world of business and finance, decision-making often hinges on understanding costs and their implications. One important concept that helps in this regard is marginal costing. 边际成本法 is a managerial accounting technique that focuses on the additional costs incurred when producing one more unit of a product or service. This method allows businesses to assess the impact of production decisions on overall profitability.To grasp the significance of marginal costing, it is essential to differentiate it from traditional costing methods. Traditional costing allocates fixed and variable costs to all units produced, which can obscure the true cost of producing an additional unit. In contrast, marginal costing only considers variable costs, such as materials and labor, that change with production levels. This distinction is crucial for managers when analyzing the financial implications of their operational choices.One of the primary advantages of marginal costing is its ability to aid in decision-making regarding pricing strategies. By understanding the variable costs associated with each unit, businesses can set prices that cover these costs while also contributing to fixed costs and profits. For instance, if a company knows that the variable cost of producing one additional unit is $50, it can determine a selling price that exceeds this amount to ensure profitability.Moreover, marginal costing plays a vital role in break-even analysis. This analysis helps businesses understand how many units they need to sell to cover their total costs. By applying marginal costing, managers can calculate the contribution margin per unit, which is the difference between the selling price and the variable cost. This information is invaluable for setting sales targets and evaluating the feasibility of new projects or products.Another area where marginal costing proves beneficial is in the context of make-or-buy decisions. Companies often face situations where they must decide whether to produce a component in-house or purchase it from an external supplier. By analyzing the marginal costing of producing the component versus the purchase price, businesses can make informed choices that enhance their overall efficiency and cost-effectiveness.However, while marginal costing provides valuable insights, it is not without its limitations. One significant drawback is that it does not account for fixed costs in determining profitability. Hence, while a product may appear profitable based on marginal costing, it could still lead to losses if fixed costs are not adequately covered. Therefore, it is essential for managers to use marginal costing in conjunction with other accounting methods to obtain a comprehensive view of their financial situation.In conclusion, marginal costing is a powerful tool that aids businesses in making informed financial decisions. By focusing on variable costs and the implications of producing additional units, this method enhances pricing strategies, supports break-even analysis, and assists in make-or-buy decisions. Despite its limitations, when used alongside traditional costing methods, marginal costing can significantly contribute to a company’s understanding of its cost structure and overall profitability. Therefore, mastering this concept is essential for anyone involved in business management or financial planning.

在商业和金融的世界中，决策往往依赖于对成本及其影响的理解。一个帮助理解这一点的重要概念是边际成本法。边际成本法是一种管理会计技术，专注于生产一单位产品或服务所产生的额外成本。这种方法使企业能够评估生产决策对整体盈利能力的影响。要理解边际成本法的重要性，必须将其与传统成本法区分开来。传统成本法将固定和变动成本分配给所有生产单元，这可能会掩盖生产额外单位的真实成本。相反，边际成本法仅考虑随生产水平变化的变动成本，例如材料和劳动力。这一区别对于管理者在分析其运营选择的财务影响时至关重要。边际成本法的主要优势之一是它能够帮助制定定价策略。通过了解与每个单位相关的变动成本，企业可以设定超过这些成本的价格，同时也为固定成本和利润做出贡献。例如，如果一家公司知道生产一个额外单位的变动成本为50美元，它可以确定一个超过这个金额的销售价格，以确保盈利。此外，边际成本法在盈亏平衡分析中发挥着重要作用。这种分析帮助企业了解需要销售多少单位才能覆盖其总成本。通过应用边际成本法，管理者可以计算每单位的贡献边际，即销售价格与变动成本之间的差额。这些信息对于设定销售目标和评估新项目或产品的可行性极为宝贵。边际成本法还在内部生产或外部采购的决策中证明了其价值。公司经常面临是否在内部生产某个组件或从外部供应商处购买的情况。通过分析生产该组件的边际成本法与购买价格，企业可以做出有助于整体效率和成本效益的明智选择。然而，虽然边际成本法提供了有价值的见解，但它并非没有局限性。一个显著的缺点是，它在确定盈利能力时不考虑固定成本。因此，尽管根据边际成本法，某个产品可能看起来是盈利的，但如果固定成本没有得到充分覆盖，仍然可能导致亏损。因此，管理者必须将边际成本法与其他会计方法结合使用，以获得全面的财务状况视图。总之，边际成本法是一种强大的工具，帮助企业做出明智的财务决策。通过关注变动成本和生产额外单位的影响，这种方法增强了定价策略，支持了盈亏平衡分析，并协助做出内部生产或外部采购的决策。尽管存在局限性，但当与传统成本法结合使用时，边际成本法可以显著促进公司对其成本结构和整体盈利能力的理解。因此，掌握这一概念对于任何从事商业管理或财务规划的人来说都是至关重要的。