job order cost system

简明释义

个别定单成本制度

英英释义

例句

1.The company implemented a job order cost system to accurately track the expenses associated with each client project.

公司实施了一个作业订单成本系统，以准确跟踪与每个客户项目相关的费用。

2.With the job order cost system, we can analyze labor costs for specific tasks more effectively.

通过作业订单成本系统，我们可以更有效地分析特定任务的人工成本。

3.Using a job order cost system allows managers to better allocate resources for different jobs.

使用作业订单成本系统可以让管理者更好地分配不同工作的资源。

4.The accountant praised the job order cost system for simplifying the tracking of overhead costs.

会计师称赞作业订单成本系统简化了间接费用的跟踪。

5.The job order cost system helped the construction firm determine the profitability of each building project.

这个作业订单成本系统帮助建筑公司确定每个建筑项目的盈利能力。

作文

In the world of accounting and finance, various systems are utilized to track costs and manage resources effectively. One such system is the job order cost system, which is particularly useful for businesses that produce customized products or provide specialized services. This system allows companies to assign costs to specific jobs or orders, enabling them to monitor profitability and manage expenses efficiently.The job order cost system operates on the principle of tracking direct materials, direct labor, and manufacturing overhead associated with each job. For instance, a construction company may use this system to determine the total cost of building a house. Each project is treated as a separate job, and all costs incurred during the project's lifecycle are accumulated and assigned to that particular job.One of the primary advantages of the job order cost system is its ability to provide detailed cost information. By analyzing these costs, management can identify areas where expenses can be reduced or efficiencies can be improved. For example, if a company notices that a particular job consistently exceeds its budget, it can investigate the reasons behind the overruns and take corrective action. This level of detail is invaluable for decision-making and strategic planning.Moreover, the job order cost system facilitates better pricing strategies. By understanding the true cost of each job, businesses can set prices that ensure profitability while remaining competitive in the market. This is especially important in industries where custom work is the norm, such as manufacturing, construction, and specialized services.Implementing a job order cost system requires careful planning and organization. Companies must establish a robust tracking mechanism to capture all relevant costs accurately. This often involves using software that integrates with other business systems to streamline data collection and reporting. Additionally, employees need to be trained on how to use the system effectively to ensure that all costs are recorded and allocated correctly.Another critical aspect of the job order cost system is its role in financial reporting. Businesses can generate reports that summarize the costs associated with each job, providing insights into overall performance and profitability. These reports can be used to communicate with stakeholders, including investors and management, about the financial health of the company.In conclusion, the job order cost system is an essential tool for businesses that operate in environments where customization and specific job tracking are necessary. By allowing companies to allocate costs accurately, this system enhances decision-making, improves pricing strategies, and supports effective financial reporting. As industries continue to evolve, the importance of systems like the job order cost system will only grow, making it crucial for businesses to adopt and refine these practices to remain competitive and profitable in today's dynamic market.

在会计和金融领域，各种系统被用来有效地跟踪成本和管理资源。其中一个系统是作业订单成本系统，它尤其适用于生产定制产品或提供专业服务的企业。该系统允许公司将成本分配给特定的工作或订单，使他们能够有效地监控盈利能力和管理开支。作业订单成本系统的运作原则是跟踪与每个工作的直接材料、直接劳动和制造间接费用。例如，一家建筑公司可能会使用该系统来确定建造一座房屋的总成本。每个项目都被视为一个单独的工作，项目生命周期内发生的所有成本都被累积并分配给该特定工作。作业订单成本系统的主要优点之一是它能够提供详细的成本信息。通过分析这些成本，管理层可以识别出可以降低开支或提高效率的领域。例如，如果一家公司发现某个特定的工作经常超出预算，它可以调查超支的原因并采取纠正措施。这种细节水平对于决策和战略规划至关重要。此外，作业订单成本系统促进了更好的定价策略。通过了解每个工作的真实成本，企业可以设定确保盈利的价格，同时在市场中保持竞争力。这在定制工作是常态的行业中尤为重要，例如制造业、建筑业和专业服务。实施作业订单成本系统需要仔细的规划和组织。公司必须建立一个强大的跟踪机制，以准确捕捉所有相关成本。这通常涉及使用与其他业务系统集成的软件，以简化数据收集和报告。此外，员工需要接受培训，以有效使用该系统，确保所有成本都被正确记录和分配。作业订单成本系统的另一个关键方面是它在财务报告中的作用。企业可以生成汇总每个工作相关成本的报告，提供对整体表现和盈利能力的洞察。这些报告可以用于与利益相关者（包括投资者和管理层）沟通公司的财务健康状况。总之，作业订单成本系统是一个对于在需要定制和特定工作跟踪的环境中运营的企业至关重要的工具。通过允许公司准确分配成本，该系统增强了决策能力，改善了定价策略，并支持有效的财务报告。随着行业的不断发展，像作业订单成本系统这样的系统的重要性只会增加，因此企业必须采用和完善这些实践，以在当今动态市场中保持竞争力和盈利能力。