post-mortem cost accounting

简明释义

事后成本计算

英英释义

例句

1.The finance department emphasized the importance of post-mortem cost accounting 事后成本核算 in preventing future financial losses.

财务部门强调了事后成本核算 post-mortem cost accounting 在防止未来财务损失中的重要性。

2.After the project failure, the team conducted a thorough post-mortem cost accounting 事后成本核算 to identify where the budget was overspent.

在项目失败后，团队进行了彻底的事后成本核算 post-mortem cost accounting，以识别预算超支的地方。

3.Implementing post-mortem cost accounting 事后成本核算 practices helped the company streamline its budgeting process.

实施事后成本核算 post-mortem cost accounting 实践帮助公司简化了预算流程。

4.During the review meeting, the manager highlighted the insights gained from post-mortem cost accounting 事后成本核算 of last quarter's expenditures.

在审查会议上，经理强调了从上个季度支出的事后成本核算 post-mortem cost accounting 中获得的见解。

5.The audit report included a section on post-mortem cost accounting 事后成本核算 to analyze the discrepancies found in the financial records.

审计报告中包括了一节关于事后成本核算 post-mortem cost accounting 的内容，以分析财务记录中发现的差异。

作文

In the realm of business and finance, understanding costs is crucial for making informed decisions. One method that has gained attention in recent years is post-mortem cost accounting, a technique that allows organizations to analyze their expenditures after a project or event has concluded. This approach provides valuable insights that can help in future planning and budgeting. Post-mortem cost accounting (事后成本核算) involves reviewing all costs associated with a completed project, identifying variances between estimated and actual costs, and determining the reasons behind these discrepancies.The primary objective of post-mortem cost accounting is to improve the accuracy of future cost estimates. By examining past projects, organizations can better understand where they overspent or underspent, allowing them to refine their budgeting processes. For instance, if a company consistently finds that its labor costs exceed projections, it may need to reassess its workforce planning or training programs. Similarly, if material costs are frequently underestimated, the company might consider negotiating better contracts with suppliers or exploring alternative materials.Another significant advantage of post-mortem cost accounting is its role in enhancing accountability within teams. When project managers know that there will be a thorough review of costs at the end of a project, they are more likely to monitor expenses closely throughout the project's lifecycle. This heightened awareness can lead to more responsible spending and a culture of cost-consciousness within the organization.Moreover, post-mortem cost accounting serves as a learning tool. Organizations can document lessons learned from each project, creating a repository of knowledge that can benefit future endeavors. For example, if a particular project faced unexpected delays that resulted in additional costs, the team can analyze what went wrong and develop strategies to mitigate similar issues in future projects. This continuous improvement cycle fosters a proactive approach to cost management.However, implementing post-mortem cost accounting does require careful planning and execution. Organizations must ensure that they have the necessary data collection and analysis systems in place to capture relevant cost information accurately. Additionally, it is essential to foster an environment where team members feel comfortable discussing failures and challenges openly. A culture that promotes transparency will yield the most beneficial insights from the post-mortem cost accounting process.In conclusion, post-mortem cost accounting is a powerful tool that can significantly enhance an organization's financial management capabilities. By analyzing past expenditures, organizations can improve their budgeting accuracy, foster accountability, and promote a culture of continuous learning and improvement. As businesses strive to navigate an increasingly complex economic landscape, adopting such methodologies will be vital for long-term success. Ultimately, the insights gained from post-mortem cost accounting (事后成本核算) can lead to more strategic decision-making and better financial outcomes in future projects.

在商业和金融领域，理解成本对于做出明智的决策至关重要。近年来，一种名为事后成本核算的方法引起了人们的关注，这是一种允许组织在项目或事件结束后分析支出的技术。这种方法提供了宝贵的见解，有助于未来的规划和预算。事后成本核算涉及回顾与已完成项目相关的所有成本，识别估算成本与实际成本之间的差异，并确定这些差异背后的原因。事后成本核算的主要目标是提高未来成本估算的准确性。通过审查过去的项目，组织可以更好地理解在哪里超支或节省，从而改进其预算流程。例如，如果一家公司发现其劳动成本经常超过预测，它可能需要重新评估其劳动力规划或培训项目。同样，如果材料成本经常被低估，公司可能会考虑与供应商谈判更好的合同或探索替代材料。事后成本核算的另一个显著优势是增强团队的问责制。当项目经理知道在项目结束时会进行彻底的成本审查时，他们更有可能在项目生命周期内密切监控费用。这种高度的意识可以导致更负责任的支出以及组织内部的成本意识文化。此外，事后成本核算作为一种学习工具。组织可以记录每个项目的经验教训，创建一个知识库，造福未来的工作。例如，如果某个项目面临意外延误导致额外成本，团队可以分析问题出在哪里，并制定策略以减轻未来项目中类似问题的发生。这种持续改进的循环促进了对成本管理的主动方法。然而，实施事后成本核算确实需要仔细的规划和执行。组织必须确保他们具备必要的数据收集和分析系统，以准确捕捉相关的成本信息。此外，营造一个团队成员能够舒适地公开讨论失败和挑战的环境也至关重要。促进透明度的文化将从事后成本核算过程中获得最有益的见解。总之，事后成本核算是一种强大的工具，可以显著增强组织的财务管理能力。通过分析过去的支出，组织可以提高预算的准确性，促进问责制，并推动持续学习和改进的文化。随着企业努力应对日益复杂的经济环境，采用这种方法将对长期成功至关重要。最终，从事后成本核算中获得的见解可以导致未来项目中更具战略性的决策和更好的财务成果。