job order cost sheet
简明释义
个别定单成本表
英英释义
例句
1.To improve efficiency, we implemented a new system for updating the job order cost sheet.
为了提高效率,我们实施了一种更新作业订单成本表的新系统。
2.The accountant reviewed the job order cost sheet to ensure all expenses were accurately recorded.
会计审查了作业订单成本表以确保所有费用都被准确记录。
3.Each project manager is required to submit a job order cost sheet at the end of the month.
每位项目经理需在月底提交一份作业订单成本表。
4.During the audit, the firm found discrepancies in the job order cost sheet that needed clarification.
在审计过程中,公司发现作业订单成本表中的差异需要澄清。
5.The job order cost sheet helps in tracking labor and material costs for specific jobs.
作业订单成本表有助于追踪特定工作的人工和材料成本。
作文
In the world of manufacturing and service industries, understanding costs is crucial for effective management and profitability. One essential tool that aids in tracking and managing costs is the job order cost sheet. A job order cost sheet is a document used to accumulate and record all costs associated with a specific job or order. This sheet provides a detailed breakdown of direct materials, direct labor, and overhead costs incurred during the production of goods or provision of services. By utilizing a job order cost sheet, companies can gain insights into their cost structure and make informed decisions to enhance efficiency and profitability.The significance of a job order cost sheet lies in its ability to offer transparency in the costing process. Each job or order may have unique requirements, leading to variations in the amount of resources needed. For instance, a custom furniture manufacturer may require different types and quantities of wood, hardware, and labor hours for each piece they create. By documenting these specifics on a job order cost sheet, the company can accurately assess the total cost of each job, allowing for better pricing strategies and improved budget management.Moreover, the job order cost sheet serves as an essential tool for performance evaluation. By comparing the estimated costs against actual costs recorded on the sheet, management can identify discrepancies and analyze the reasons behind them. This process not only helps in pinpointing inefficiencies but also fosters accountability among employees involved in the production process. If a particular job consistently exceeds its budget, it may indicate a need for process improvements or additional training for staff.In addition to internal benefits, a job order cost sheet can also enhance customer satisfaction. When a business can provide accurate estimates and maintain control over its costs, it is more likely to meet customer expectations regarding pricing and delivery times. Customers appreciate transparency, and by sharing insights from the job order cost sheet, businesses can build trust and foster long-term relationships.Another important aspect of the job order cost sheet is its role in financial reporting. Accurate cost tracking is vital for preparing financial statements and analyzing overall business performance. Companies that utilize job order cost sheets can generate reports that highlight profitability per job, enabling them to make strategic decisions about which projects to pursue in the future. This data-driven approach supports sustainable growth and helps businesses remain competitive in their respective markets.In conclusion, the job order cost sheet is an invaluable resource for any organization engaged in project-based work. It provides a comprehensive overview of costs associated with individual jobs, enhances accountability, improves customer relations, and supports informed decision-making. As businesses strive for efficiency and profitability, the importance of a well-maintained job order cost sheet cannot be overstated. By embracing this tool, companies can navigate the complexities of cost management and drive their success in the marketplace.
在制造业和服务行业,理解成本对有效管理和盈利能力至关重要。一个帮助跟踪和管理成本的重要工具是作业订单成本表。作业订单成本表是用于积累和记录与特定工作或订单相关的所有成本的文档。该表提供了直接材料、直接人工和在生产商品或提供服务过程中发生的间接费用的详细细分。通过利用作业订单成本表,公司可以深入了解其成本结构,并做出明智的决策,以提高效率和盈利能力。作业订单成本表的重要性在于它能够提供成本过程的透明度。每个工作或订单可能有独特的要求,导致所需资源的数量有所不同。例如,一个定制家具制造商可能需要不同类型和数量的木材、五金和劳动小时来制作每一件作品。通过在作业订单成本表上记录这些具体信息,公司可以准确评估每个工作的总成本,从而更好地制定定价策略并改善预算管理。此外,作业订单成本表还作为绩效评估的重要工具。通过将估算成本与在表上记录的实际成本进行比较,管理层可以识别差异并分析其原因。这一过程不仅有助于找出低效之处,还促进了参与生产过程的员工的责任感。如果某个工作持续超出预算,这可能表明需要改进流程或为员工提供额外培训。除了内部利益外,作业订单成本表还可以增强客户满意度。当企业能够提供准确的估算并控制其成本时,更有可能满足客户在定价和交货时间方面的期望。客户欣赏透明度,通过分享来自作业订单成本表的见解,企业可以建立信任并培养长期关系。作业订单成本表的另一个重要方面是其在财务报告中的作用。准确的成本跟踪对于准备财务报表和分析整体业务表现至关重要。利用作业订单成本表的公司可以生成突出每个工作的盈利能力的报告,使他们能够就未来追求哪些项目做出战略决策。这种数据驱动的方法支持可持续增长,帮助企业在各自的市场中保持竞争力。总之,作业订单成本表是任何从事项目工作的组织不可或缺的资源。它提供了与单个工作相关的成本的全面概述,增强了责任感,改善了客户关系,并支持明智的决策。随着企业努力提高效率和盈利能力,良好维护的作业订单成本表的重要性不容小觑。通过采用这一工具,公司可以驾驭成本管理的复杂性,并推动其在市场上的成功。