allocated cost

简明释义

已分摊成本

英英释义

例句

1.The project manager reviewed the budget to ensure that all expenses were covered, including the allocated cost 分配成本 for materials.

项目经理审查了预算，以确保所有费用都得到覆盖，包括材料的allocated cost 分配成本。

2.To determine the price per unit, we must include the allocated cost 分配成本 of production in our calculations.

为了确定每单位的价格，我们必须在计算中包括生产的allocated cost 分配成本。

3.In our financial report, we need to break down the allocated cost 分配成本 for each department to understand their spending better.

在我们的财务报告中，我们需要细分每个部门的allocated cost 分配成本，以便更好地理解他们的支出。

4.During the audit, we found discrepancies in how the allocated cost 分配成本 was recorded across different projects.

在审计过程中，我们发现不同项目中记录的allocated cost 分配成本存在差异。

5.The allocated cost 分配成本 for overhead was significantly higher than anticipated, affecting the overall profitability of the project.

间接费用的allocated cost 分配成本远高于预期，影响了项目的整体盈利能力。

作文

In the world of business and finance, understanding various cost concepts is crucial for effective management and decision-making. One such concept is allocated cost, which refers to the distribution of indirect costs to different departments or products within an organization. This process is essential for accurately assessing the profitability of various segments of a business. By allocating costs, companies can identify which areas are performing well and which may require improvement. For instance, if a manufacturing company produces multiple products, it needs to determine how much of its overhead costs—such as utilities, rent, and administrative expenses—should be assigned to each product line. This is where the concept of allocated cost becomes significant.The method of allocation can vary depending on the nature of the costs and the structure of the organization. Some companies may choose to allocate costs based on the percentage of total production each product represents, while others might use a more complex approach that considers factors like labor hours or machine usage. The chosen method can significantly impact the financial statements and ultimately influence management decisions. For example, if a product is found to have a higher allocated cost than anticipated, it may lead to a reevaluation of pricing strategies or even a decision to discontinue the product altogether.Moreover, understanding allocated cost is vital for external stakeholders, such as investors and creditors, who assess a company's financial health. They rely on accurate cost allocation to evaluate profitability and make informed decisions regarding their investments. If costs are not allocated correctly, it may give a misleading picture of a company's performance, leading to poor investment choices.In addition to financial reporting, allocated cost plays a pivotal role in budgeting and forecasting. Organizations often use historical data on allocated costs to predict future expenses and set budgets accordingly. This proactive approach helps businesses to manage their resources effectively and remain competitive in the market.Furthermore, the significance of allocated cost extends beyond mere calculations; it fosters accountability within an organization. When departments are aware of their allocated costs, they are more likely to manage their resources wisely and strive for efficiency. This accountability can drive innovation and cost-saving measures, ultimately benefiting the entire organization.In conclusion, the concept of allocated cost is integral to the financial management of any organization. It aids in determining profitability, influences strategic decisions, and ensures accountability among departments. As businesses continue to evolve in an increasingly competitive landscape, mastering the allocation of costs will remain a critical skill for managers and financial professionals alike. Understanding and applying this concept can lead to better resource management, enhanced operational efficiency, and improved overall performance for the organization. Therefore, recognizing the importance of allocated cost is essential for anyone involved in business management or finance.

在商业和金融的世界中，理解各种成本概念对于有效管理和决策至关重要。其中一个概念是allocated cost，它指的是将间接成本分配给组织内的不同部门或产品。这一过程对于准确评估企业各个部分的盈利能力至关重要。通过分配成本，公司可以识别出哪些领域表现良好，哪些可能需要改进。例如，如果一家制造公司生产多种产品，它需要确定其间接成本（如公用事业、租金和行政费用）应分配给每条产品线的多少。这就是allocated cost概念变得重要的地方。分配的方法可以根据成本的性质和组织的结构而有所不同。一些公司可能选择根据每种产品所占总生产的百分比来分配成本，而其他公司可能使用更复杂的方法，考虑诸如劳动小时或机器使用等因素。所选择的方法会显著影响财务报表，并最终影响管理决策。例如，如果发现某一产品的allocated cost高于预期，这可能会导致重新评估定价策略，甚至决定停止该产品的生产。此外，理解allocated cost对于外部利益相关者（如投资者和债权人）也至关重要，他们评估公司的财务健康状况。他们依赖于准确的成本分配来评估盈利能力，并就投资做出明智的决策。如果成本没有正确分配，可能会给公司业绩带来误导，从而导致不良的投资选择。除了财务报告之外，allocated cost在预算和预测中也发挥着关键作用。组织通常利用历史数据来预测未来开支并相应地制定预算。这种主动的方法帮助企业有效管理资源，并在市场中保持竞争力。此外，allocated cost的重要性还超越了简单的计算；它在组织内部促进了问责制。当部门意识到它们的分配成本时，它们更有可能明智地管理资源并努力提高效率。这种问责制可以推动创新和节约成本的措施，从而最终使整个组织受益。总之，allocated cost概念对于任何组织的财务管理都是不可或缺的。它有助于确定盈利能力，影响战略决策，并确保部门之间的问责制。随着企业在日益竞争的环境中不断发展，掌握成本分配将仍然是管理者和财务专业人员的重要技能。理解和应用这一概念可以导致更好的资源管理、增强的运营效率和改善的整体业绩。因此，认识到allocated cost的重要性对于任何参与商业管理或金融的人来说都是至关重要的。