distributed cost

简明释义

已分摊成本

英英释义

例句

1.The project budget includes a portion of the distributed cost 分摊成本 for shared resources.

项目预算包括一部分用于共享资源的分摊成本。

2.Each department is responsible for a share of the distributed cost 分摊成本 related to office maintenance.

每个部门都要负责与办公室维护相关的分摊成本。

3.In our analysis, we found that the distributed cost 分摊成本 significantly affects overall profitability.

在我们的分析中，我们发现分摊成本显著影响整体盈利能力。

4.The distributed cost 分摊成本 of marketing campaigns is often shared among multiple teams.

营销活动的分摊成本通常由多个团队共同承担。

5.To accurately price our services, we need to calculate the distributed cost 分摊成本 for each client.

为了准确定价我们的服务，我们需要计算每个客户的分摊成本。

作文

In today's complex business environment, understanding financial concepts is crucial for effective decision-making. One such concept that often comes into play is the distributed cost. This term refers to costs that are spread across various departments or products within an organization, rather than being attributed to a single source. By grasping the implications of distributed cost, businesses can make more informed choices regarding budgeting, pricing strategies, and resource allocation.To illustrate, consider a manufacturing company that produces multiple products. The overhead costs, such as utilities, rent, and salaries of support staff, are typically considered distributed costs because they cannot be directly linked to any one product. Instead, these costs are allocated based on predetermined criteria, such as the number of units produced or the labor hours consumed by each product line. This method ensures that every product bears a fair share of the overall expenses, which can help in assessing profitability accurately.Understanding distributed cost is particularly important when it comes to pricing strategies. If a company does not accurately account for these costs, it might underprice its products, leading to reduced profit margins. Conversely, overestimating distributed costs can result in inflated prices that may drive customers away. Therefore, companies must strike a balance in their pricing models, taking into consideration both direct and distributed costs to ensure competitiveness in the market.Furthermore, analyzing distributed costs can provide valuable insights into operational efficiency. By identifying which departments or products incur higher distributed costs, management can pinpoint areas that may require improvement. For instance, if the marketing department's costs appear disproportionately high compared to sales generated, the company might need to reevaluate its marketing strategies or explore alternative channels that yield better results. In addition, during times of economic uncertainty, understanding distributed costs becomes even more critical. Companies may need to make tough decisions regarding layoffs, budget cuts, or even discontinuing certain product lines. Having a clear picture of where distributed costs are allocated can aid in making these difficult choices, ensuring that essential functions remain intact while non-essential expenditures are minimized.Moreover, the concept of distributed cost extends beyond just traditional manufacturing firms. In service industries, such as hospitality or consulting, costs like training, maintenance, and administrative expenses are also distributed across different projects or services. By recognizing how these costs impact overall profitability, service-oriented businesses can refine their service offerings and enhance customer satisfaction.In conclusion, the concept of distributed cost plays a vital role in the financial health of any organization. It allows businesses to allocate expenses fairly, develop competitive pricing strategies, and identify areas for improvement. As companies navigate the complexities of modern economies, a solid understanding of distributed costs will undoubtedly contribute to their long-term success and sustainability.

在当今复杂的商业环境中，理解财务概念对于有效的决策至关重要。其中一个经常出现的概念是分摊成本。这个术语指的是在组织内跨各个部门或产品分摊的成本，而不是归属于单一来源。通过掌握分摊成本的含义，企业可以在预算、定价策略和资源分配方面做出更明智的选择。例如，考虑一家生产多种产品的制造公司。间接成本，如水电费、租金和支持人员的工资，通常被视为分摊成本，因为它们无法直接与任何一种产品联系起来。相反，这些成本根据预定标准进行分配，例如每种产品生产的单位数或消耗的劳动小时数。这种方法确保每种产品承担整体费用的公平份额，有助于准确评估盈利能力。理解分摊成本在定价策略中尤为重要。如果公司没有准确计算这些成本，可能会使其产品定价过低，从而导致利润率降低。相反，过高估计分摊成本可能导致价格膨胀，可能会驱走顾客。因此，公司必须在其定价模型中找到平衡，考虑直接成本和分摊成本，以确保在市场上的竞争力。此外，分析分摊成本可以提供有关运营效率的宝贵见解。通过识别哪些部门或产品产生了较高的分摊成本，管理层可以找出可能需要改进的领域。例如，如果市场部的成本与产生的销售相比显得不成比例，公司可能需要重新评估其营销策略或探索能够产生更好结果的替代渠道。此外，在经济不确定时期，理解分摊成本变得更加关键。公司可能需要就裁员、预算削减甚至停止某些产品线做出艰难决定。清楚了解分摊成本的分配情况可以帮助做出这些艰难的选择，确保基本职能保持完整，同时将非必要支出降到最低。此外，分摊成本的概念不仅限于传统制造企业。在服务行业，如酒店或咨询，培训、维护和行政费用等成本也分摊到不同的项目或服务上。通过认识到这些成本如何影响整体盈利能力，服务导向的企业可以优化其服务产品，提高客户满意度。总之，分摊成本的概念在任何组织的财务健康中发挥着至关重要的作用。它使企业能够公平分配费用，制定具有竞争力的定价策略，并识别改进领域。随着公司在现代经济的复杂性中航行，对分摊成本的深刻理解无疑将有助于其长期成功和可持续发展。