explicit cost

简明释义

外观成本

英英释义

例句

1.The explicit cost 显性成本 of hiring new employees includes recruitment fees and training expenses.

雇佣新员工的显性成本包括招聘费用和培训开支。

2.Investors are interested in knowing both explicit cost 显性成本 and implicit costs to evaluate the company's performance.

投资者想知道显性成本和隐含成本，以评估公司的表现。

3.The company reported its explicit cost 显性成本 for the last quarter, which included salaries and rent.

公司报告了上个季度的显性成本，包括工资和租金。

4.Understanding the explicit cost 显性成本 of production helps businesses set competitive prices.

了解生产的显性成本有助于企业设定具有竞争力的价格。

5.When calculating the profit, the accountant subtracted the explicit cost 显性成本 from the total revenue.

在计算利润时，会计从总收入中减去了显性成本。

作文

Understanding the concept of explicit cost is crucial for anyone involved in business or finance. Explicit cost refers to the direct, out-of-pocket expenses that a company incurs during its operations. These costs are tangible and easily identifiable, making them essential for financial analysis and decision-making. Examples of explicit costs include wages paid to employees, rent for office space, and the cost of raw materials used in production.In contrast to explicit costs, there are also implicit costs, which represent the opportunity costs of using resources in one way rather than another. While explicit costs are recorded in financial statements, implicit costs are not directly stated but still play a significant role in understanding the overall profitability of a business.For instance, consider a small bakery. The owner pays $3,000 per month for rent, $1,500 for utilities, and $5,000 in salaries for the staff. All these expenses are classified as explicit costs. If the bakery generates $15,000 in revenue each month, the owner can easily see that after deducting the explicit costs, the profit is $5,500. This straightforward calculation helps the owner understand the financial health of the business.However, if the owner had decided to work at another job instead of running the bakery, the salary he could have earned from that job represents an implicit cost. While this cost does not appear on the bakery’s balance sheet, it is essential for the owner to consider when evaluating the success of his venture. By recognizing both explicit costs and implicit costs, the owner can make more informed decisions about whether to continue operating the bakery or seek other employment opportunities.The significance of explicit costs extends beyond just individual businesses. In economics, understanding these costs is vital for analyzing market behavior and competition. Companies must keep their explicit costs in check to remain competitive in pricing. For example, if two bakeries offer similar products, the one with lower explicit costs can afford to sell its goods at a lower price, potentially attracting more customers.Moreover, the management of explicit costs can lead to strategic advantages. Businesses that regularly review their explicit costs can identify areas where they can cut expenses or improve efficiency. For instance, if our bakery owner realizes that switching to a different supplier for flour could reduce costs by 10%, this insight can significantly impact the bottom line over time.In conclusion, mastering the concept of explicit cost is fundamental for effective financial management. By understanding what constitutes explicit costs, business owners can better assess their financial performance and make strategic decisions. Whether it’s through careful budgeting or competitive pricing strategies, recognizing the importance of explicit costs helps businesses thrive in today’s economic landscape. Ignoring these costs can lead to poor financial outcomes and ultimately jeopardize the success of the enterprise.

理解显性成本的概念对于任何从事商业或金融的人来说都是至关重要的。显性成本指的是公司在运营过程中产生的直接、实际支出的费用。这些成本是有形的且易于识别，因此在财务分析和决策中至关重要。显性成本的例子包括支付给员工的工资、办公室租金以及生产中使用的原材料成本。与显性成本相对的是隐性成本，隐性成本代表了将资源以一种方式而不是另一种方式使用的机会成本。虽然显性成本会在财务报表中记录，但隐性成本并未直接列出，但在理解企业整体盈利能力时仍然发挥着重要作用。例如，考虑一家小面包店。店主每月支付$3000的租金，$1500的水电费，以及$5000的员工工资。所有这些费用都被归类为显性成本。如果面包店每月产生$15000的收入，店主可以轻松看到，在扣除显性成本后，利润为$5500。这一简单的计算帮助店主了解业务的财务状况。然而，如果店主决定在另一份工作中工作，而不是经营面包店，他本可以从那份工作中获得的薪水就代表了隐性成本。虽然这个成本不会出现在面包店的资产负债表上，但在评估其事业的成功时，店主考虑这一点是至关重要的。通过同时认识到显性成本和隐性成本，店主可以更明智地决定是否继续经营面包店或寻找其他工作机会。显性成本的重要性不仅仅局限于个体企业。在经济学中，理解这些成本对于分析市场行为和竞争至关重要。公司必须控制自己的显性成本，以保持价格竞争力。例如，如果两家面包店提供类似的产品，成本较低的那家就能以更低的价格出售商品，从而可能吸引更多的顾客。此外，管理显性成本可以带来战略优势。定期审查显性成本的企业能够识别出削减开支或提高效率的领域。例如，如果我们的面包店老板意识到更换面粉供应商可以将成本降低10%，这一见解可以在一段时间内显著影响利润。总之，掌握显性成本的概念对于有效的财务管理至关重要。通过理解什么构成显性成本，企业主可以更好地评估其财务表现并做出战略决策。无论是通过仔细的预算还是竞争定价策略，认识到显性成本的重要性有助于企业在当今经济环境中蓬勃发展。忽视这些成本可能导致糟糕的财务结果，并最终危及企业的成功。