job cost
简明释义
批别成本
英英释义
Job cost refers to the total expenses incurred for a specific job or project, including materials, labor, and overhead costs. | 作业成本是指为特定作业或项目所产生的总费用,包括材料费、人工费和间接费用。 |
例句
1.The accountant calculated the total job cost for the completed tasks last month.
会计计算了上个月完成任务的总工作成本。
2.The contractor provided a detailed breakdown of the job cost for the renovation project.
承包商提供了翻新项目的详细工作成本明细。
3.We need to analyze the job cost to ensure we stay within our financial limits.
我们需要分析工作成本以确保我们保持在财务限制内。
4.Understanding the job cost is essential for managing a successful project budget.
理解工作成本对于管理成功的项目预算至关重要。
5.To improve profitability, we should reduce the job cost wherever possible.
为了提高盈利能力,我们应该尽可能降低工作成本。
作文
In the world of business and project management, understanding the concept of job cost is crucial for success. The term job cost refers to the total expenses incurred in completing a specific job or project. These costs can include materials, labor, overhead, and any other expenses directly associated with the job. By accurately calculating job cost, companies can determine pricing strategies, evaluate profitability, and make informed decisions about resource allocation.To illustrate the importance of job cost, let’s consider a construction company that has been contracted to build a new office building. The project manager must first estimate the job cost to provide a bid to the client. This involves assessing the quantity and cost of materials needed, estimating the number of labor hours required, and accounting for any additional expenses such as permits and equipment rentals. If the job cost is underestimated, the company may find itself losing money on the project, which can jeopardize its financial stability.Moreover, tracking job cost during the project is essential for ensuring that it remains within budget. By monitoring expenses in real-time, project managers can identify any discrepancies and take corrective actions before costs spiral out of control. For instance, if the labor costs are exceeding initial estimates due to unforeseen delays, the project manager can adjust the schedule or allocate additional resources to mitigate the impact. This proactive approach not only helps in managing the job cost effectively but also enhances the overall efficiency of the project.Another significant aspect of job cost is its role in financial reporting and analysis. After completing a project, businesses often conduct a post-mortem analysis to compare the estimated job cost against the actual costs incurred. This evaluation provides valuable insights into the accuracy of initial estimates and highlights areas for improvement. For example, if a particular type of material consistently leads to higher costs, the company may choose to source alternatives for future projects. Similarly, understanding labor trends can help in better workforce planning and scheduling.In addition, accurate job cost calculations are vital for bidding on future projects. Clients typically seek competitive pricing, and companies that can provide detailed breakdowns of job cost are often more successful in winning contracts. By demonstrating a thorough understanding of costs and offering transparent pricing, businesses can build trust with clients and establish long-term relationships.In conclusion, the concept of job cost is fundamental to effective project management and business operations. It encompasses all expenses related to a specific job, allowing companies to make informed decisions about pricing, budgeting, and resource allocation. By accurately estimating and tracking job cost, businesses can enhance their profitability, improve operational efficiency, and foster strong client relationships. Therefore, investing time and resources into understanding and managing job cost is essential for any organization aiming for success in a competitive market.
在商业和项目管理的世界中,理解“job cost”这一概念对于成功至关重要。术语“job cost”指的是完成特定工作或项目所产生的总费用。这些费用可能包括材料费、人工费、间接费用以及与该工作直接相关的其他任何费用。通过准确计算“job cost”,公司可以确定定价策略、评估盈利能力并做出有关资源分配的明智决策。为了说明“job cost”的重要性,让我们考虑一家被委托建造新办公楼的建筑公司。项目经理必须首先估算“job cost”以向客户提供报价。这涉及评估所需材料的数量和成本,估算所需的劳动小时数,并考虑任何额外费用,如许可证和设备租赁。如果“job cost”被低估,公司可能会发现自己在项目上亏损,这可能会危及其财务稳定性。此外,在项目期间跟踪“job cost”对于确保项目保持在预算内至关重要。通过实时监控费用,项目经理可以识别任何差异,并在成本失控之前采取纠正措施。例如,如果由于不可预见的延误,人工成本超过了初步估算,项目经理可以调整进度或分配额外资源以减轻影响。这种主动的方法不仅有助于有效管理“job cost”,还提高了项目的整体效率。“job cost”的另一个重要方面是它在财务报告和分析中的作用。完成项目后,企业通常会进行事后分析,以比较估算的“job cost”与实际发生的成本。这种评估提供了对初步估算准确性的宝贵见解,并突出了改进的领域。例如,如果某种类型的材料持续导致更高的成本,公司可能会选择为未来的项目寻找替代品。同样,了解劳动力趋势有助于更好的人员规划和调度。此外,准确的“job cost”计算对于未来项目的投标至关重要。客户通常寻求具有竞争力的定价,而能够提供详细“job cost”细目分解的公司通常在赢得合同方面更具成功机会。通过展示对成本的深入理解并提供透明的定价,企业可以与客户建立信任并建立长期关系。总之,“job cost”的概念是有效项目管理和商业运营的基础。它涵盖了与特定工作相关的所有费用,使公司能够就定价、预算和资源分配做出明智决策。通过准确估算和跟踪“job cost”,企业可以提高盈利能力、改善运营效率并促进良好的客户关系。因此,投资时间和资源去理解和管理“job cost”对于任何希望在竞争激烈的市场中取得成功的组织来说都是必不可少的。