attributable cost

简明释义

可归属成本

英英释义

例句

1.The accountant identified the attributable cost associated with the marketing campaign to assess its effectiveness.

会计师识别了与营销活动相关的可归属成本以评估其有效性。

2.In financial reports, it's essential to highlight the attributable cost of each department for better budget management.

在财务报告中，强调每个部门的可归属成本对于更好的预算管理至关重要。

3.Investors are interested in the attributable cost when evaluating the financial health of a startup.

投资者在评估初创公司的财务健康状况时对可归属成本感兴趣。

4.The project manager calculated the attributable cost to determine the expenses directly linked to the project.

项目经理计算了可归属成本以确定与项目直接相关的费用。

5.To maximize profits, the company must reduce the attributable cost of production.

为了最大化利润，公司必须降低生产的可归属成本。

作文

In the realm of business and finance, understanding the concept of attributable cost is crucial for effective decision-making and financial analysis. An attributable cost refers to expenses that can be directly linked to a specific product, project, or department. These costs provide valuable insights into the profitability and efficiency of various segments within an organization. By identifying and analyzing attributable costs, businesses can allocate resources more effectively and make informed strategic choices.To illustrate the significance of attributable cost, consider a manufacturing company that produces multiple products. Each product incurs different costs related to materials, labor, and overhead. By determining the attributable costs associated with each product line, the company can assess which products are generating profit and which ones are not. This analysis enables the management to make necessary adjustments, such as discontinuing unprofitable products or investing more in successful ones.Moreover, understanding attributable costs is essential for budgeting and forecasting. When preparing budgets, organizations must consider the costs that can be attributed to specific activities or departments. This approach allows them to set realistic financial targets and allocate funds appropriately. For instance, if a marketing department has high attributable costs but low returns, it may prompt a reevaluation of marketing strategies or budget allocations.Another important aspect of attributable cost analysis is its role in pricing strategies. Businesses often need to set prices that not only cover their attributable costs but also generate a profit. By understanding the direct costs associated with a product, companies can establish pricing structures that reflect the true value of their offerings while remaining competitive in the market.Furthermore, attributable costs play a significant role in performance evaluation. Managers can use these costs to assess the efficiency of their teams and departments. By comparing the attributable costs to the revenue generated, organizations can identify areas for improvement and implement measures to enhance productivity. This practice fosters a culture of accountability and encourages continuous improvement across the organization.In conclusion, the concept of attributable cost is a fundamental element of financial management that impacts various aspects of business operations. From product profitability analysis to budgeting and pricing strategies, understanding attributable costs enables organizations to make data-driven decisions that enhance overall performance. As businesses strive to navigate complex markets and optimize their resources, mastering the intricacies of attributable cost analysis will undoubtedly contribute to their success and sustainability in the long run.

在商业和金融领域，理解归因成本的概念对于有效的决策和财务分析至关重要。归因成本是指可以直接与特定产品、项目或部门相关联的费用。这些成本为组织内各个部门的盈利能力和效率提供了宝贵的见解。通过识别和分析归因成本，企业可以更有效地分配资源，并做出明智的战略选择。为了说明归因成本的重要性，考虑一家生产多种产品的制造公司。每种产品都涉及不同的材料、劳动力和间接费用。通过确定与每条产品线相关的归因成本，公司可以评估哪些产品正在产生利润，哪些则没有。这种分析使管理层能够进行必要的调整，例如停止不盈利的产品或对成功的产品进行更多投资。此外，理解归因成本对于预算编制和预测也至关重要。在准备预算时，组织必须考虑可以归因于特定活动或部门的成本。这种方法使他们能够设定现实的财务目标并适当地分配资金。例如，如果市场部门的归因成本很高但回报很低，这可能促使重新评估市场策略或预算分配。归因成本分析的另一个重要方面是其在定价策略中的作用。企业通常需要设定价格，不仅要覆盖其归因成本，还要产生利润。通过了解与产品相关的直接成本，公司可以建立反映其产品真实价值的定价结构，同时保持市场竞争力。此外，归因成本在绩效评估中也发挥着重要作用。管理者可以利用这些成本来评估团队和部门的效率。通过将归因成本与产生的收入进行比较，组织可以识别改进领域并实施措施以提高生产力。这种做法促进了问责文化，并鼓励组织内部的持续改进。总之，归因成本的概念是财务管理的基本要素，影响着业务运营的各个方面。从产品盈利能力分析到预算和定价策略，理解归因成本使组织能够做出基于数据的决策，从而提升整体绩效。随着企业努力应对复杂市场并优化资源，掌握归因成本分析的复杂性无疑将有助于它们在长期内的成功和可持续发展。