job order cost

简明释义

个别定单成本

英英释义

例句

1.The manager reviewed the job order cost to ensure that the project stayed within budget.

经理审查了作业订单成本以确保项目保持在预算之内。

2.We need to analyze the job order cost before deciding whether to accept the new contract.

在决定是否接受新合同之前，我们需要分析一下作业订单成本。

3.Understanding job order cost is crucial for pricing strategies in custom projects.

理解作业订单成本对于定制项目的定价策略至关重要。

4.The accountant prepared a detailed report on the job order cost for the last quarter.

会计为上一季度准备了一份关于作业订单成本的详细报告。

5.In manufacturing, tracking job order cost helps identify areas for efficiency improvements.

在制造业中，跟踪作业订单成本有助于识别提高效率的领域。

作文

In the world of manufacturing and service industries, understanding the concept of job order cost is crucial for effective financial management. The term job order cost refers to a system of assigning costs to specific jobs or orders, allowing businesses to track expenses and profitability on a per-job basis. This method contrasts with process costing, where costs are spread across continuous production processes. By using job order cost, companies can gain insights into the financial performance of individual projects, making it easier to identify which jobs are profitable and which are not.One of the primary advantages of utilizing job order cost is its ability to provide detailed cost information. Each job can have its own unique requirements, materials, labor, and overhead costs. For instance, a custom furniture manufacturer may receive an order for a bespoke dining table. Using the job order cost system, the company would track the specific costs associated with that table's design, materials, labor hours, and any additional expenses incurred during production. This granularity allows the company to set appropriate pricing for future orders and ensures that they do not undercharge for their services.Moreover, job order cost systems facilitate better budgeting and forecasting. By analyzing past job costs, businesses can make more informed predictions about future projects. They can identify trends in material costs, labor rates, and overhead expenses, which helps in setting realistic budgets for upcoming jobs. This foresight is particularly beneficial in industries where costs can fluctuate significantly.Another critical aspect of job order cost is its role in enhancing decision-making. Business owners and managers can use the data generated from this costing method to evaluate the efficiency of their operations. If certain jobs consistently exceed budgeted costs, it may indicate inefficiencies in the production process or issues with supplier pricing. By addressing these concerns, companies can improve their overall operational effectiveness and profitability.Additionally, the implementation of a job order cost system can lead to improved customer satisfaction. When companies accurately estimate job costs and deliver projects within budget, customers are more likely to be satisfied with the final product. This satisfaction can lead to repeat business and positive referrals, which are essential for growth in competitive markets.However, it is important to note that managing a job order cost system requires diligent record-keeping and attention to detail. Companies must ensure that all costs are accurately recorded and allocated to the correct job. This can be a labor-intensive process, especially for businesses with a high volume of orders. Therefore, many organizations invest in accounting software that can automate much of the tracking and reporting involved in job order cost management.In conclusion, the concept of job order cost plays a vital role in the financial health of manufacturing and service-oriented businesses. By providing detailed insights into job-specific costs, facilitating better budgeting, enhancing decision-making, and improving customer satisfaction, this costing method proves to be an invaluable tool. As industries continue to evolve, the ability to effectively manage and analyze job order cost will remain essential for maintaining competitiveness and achieving long-term success.

在制造业和服务行业中，理解“作业订单成本”这一概念对于有效的财务管理至关重要。“作业订单成本”一词指的是将成本分配到特定工作或订单的系统，使企业能够按每个工作跟踪费用和盈利能力。这种方法与过程成本法形成对比，后者是将成本分摊到连续生产过程中。通过使用“作业订单成本”，公司可以深入了解各个项目的财务表现，更容易识别哪些工作是盈利的，哪些不是。利用“作业订单成本”的主要优势之一是它提供了详细的成本信息。每个工作都可能有其独特的要求、材料、劳动力和间接费用。例如，一家定制家具制造商可能会收到一个定制餐桌的订单。使用“作业订单成本”系统，公司将跟踪与该餐桌设计、材料、劳动小时以及生产过程中产生的任何额外费用相关的具体成本。这种细致入微的做法使公司能够为未来的订单设定适当的定价，并确保他们不会低估自己的服务。此外，“作业订单成本”系统有助于更好的预算和预测。通过分析过去的工作成本，企业可以对未来项目做出更明智的预测。他们可以识别材料成本、劳动费率和间接费用的趋势，这有助于为即将到来的工作设定合理的预算。这种前瞻性在成本可能显著波动的行业中尤为有益。“作业订单成本”的另一个关键方面是它在增强决策中的作用。企业主和管理者可以利用这一成本方法生成的数据来评估运营的效率。如果某些工作持续超出预算成本，则可能表明生产过程中的低效或供应商定价问题。通过解决这些问题，公司可以提高整体运营效率和盈利能力。此外，实施“作业订单成本”系统还可以提高客户满意度。当公司准确估算工作成本并在预算内交付项目时，客户更有可能对最终产品感到满意。这种满意度可以带来重复业务和积极的推荐，这对在竞争激烈的市场中实现增长至关重要。然而，重要的是要注意，管理“作业订单成本”系统需要勤奋的记录保持和细节关注。公司必须确保所有成本都准确记录并分配到正确的工作。这可能是一个劳动密集型的过程，尤其是对于订单量较大的企业。因此，许多组织投资于可以自动化“作业订单成本”管理中涉及的跟踪和报告的大型会计软件。总之，“作业订单成本”的概念在制造和服务导向企业的财务健康中发挥着至关重要的作用。通过提供有关特定工作的详细成本洞察、促进更好的预算、增强决策能力和提高客户满意度，这种成本方法证明是一种无价的工具。随着行业的不断发展，有效管理和分析“作业订单成本”的能力将继续对保持竞争力和实现长期成功至关重要。