unabsorbed costs

简明释义

未分配成本，未分摊成本

英英释义

例句

1.Investors are wary of companies with high unabsorbed costs 未被吸收的成本, as it may indicate inefficiency.

投资者对高未被吸收的成本的公司持谨慎态度，因为这可能表明效率低下。

2.Managers are concerned about the impact of unabsorbed costs 未被吸收的成本 on the overall profitability of the project.

管理层担心未被吸收的成本对项目整体盈利能力的影响。

3.To improve financial health, the firm needs to find ways to reduce unabsorbed costs 未被吸收的成本 in its operations.

为了改善财务状况，公司需要找到减少未被吸收的成本的方法。

4.The audit revealed significant unabsorbed costs 未被吸收的成本 that had not been accounted for in previous reports.

审计显示，之前的报告中没有考虑到显著的未被吸收的成本。

5.The company had to report the unabsorbed costs 未被吸收的成本 during the last quarter due to lower production levels.

由于生产水平下降，公司在上个季度不得不报告未被吸收的成本。

作文

In the world of business and finance, understanding various cost concepts is crucial for effective decision-making. One such term that often arises in discussions about cost management is unabsorbed costs. These are costs that have not been allocated to any specific product or service, often because they exceed the revenues generated by those products or services. Understanding unabsorbed costs is essential for businesses as it impacts financial reporting and strategic planning.To illustrate the concept of unabsorbed costs, consider a manufacturing company that produces multiple products. During a particular accounting period, the company incurs fixed costs such as rent, salaries, and utilities, which total $100,000. If the company generates only $80,000 in revenue from its products, it has $20,000 in unabsorbed costs. These costs represent a financial burden as they do not contribute to the revenue stream but still need to be accounted for in the financial statements.The presence of unabsorbed costs can signal inefficiencies within a business. For example, if a company consistently finds itself with high levels of unabsorbed costs, it may indicate that its pricing strategy is flawed, production processes are inefficient, or that there is a lack of demand for its products. This situation necessitates a thorough analysis of the company’s operations to identify areas for improvement.Moreover, unabsorbed costs can also affect decision-making regarding product lines. If certain products consistently lead to high unabsorbed costs, management may decide to discontinue those products to minimize financial losses. By analyzing the costs associated with each product, a company can make informed decisions about which products to promote, modify, or eliminate.Furthermore, understanding unabsorbed costs is vital for budgeting and forecasting. Businesses must account for these costs when projecting future revenues and expenses. Failure to do so could lead to unrealistic financial expectations and poor resource allocation. For instance, if a company anticipates growth but ignores its unabsorbed costs, it may overestimate its profitability and find itself in a precarious financial position.In conclusion, unabsorbed costs play a significant role in the financial health of a business. They represent a portion of costs that cannot be allocated to revenue-generating activities, leading to potential inefficiencies and financial losses. By recognizing and addressing unabsorbed costs, companies can improve their operational strategies, enhance decision-making processes, and ultimately achieve better financial outcomes. Therefore, business leaders must prioritize understanding and managing these costs to ensure long-term success and sustainability in a competitive marketplace.

在商业和金融的世界中，理解各种成本概念对有效决策至关重要。其中一个常常出现在成本管理讨论中的术语是未吸收成本。这些是没有分配给任何特定产品或服务的成本，通常是因为它们超过了这些产品或服务所产生的收入。理解未吸收成本对企业至关重要，因为它影响财务报告和战略规划。为了说明未吸收成本的概念，考虑一家生产多种产品的制造公司。在某个特定的会计期间，该公司发生了总计100,000美元的固定成本，如租金、工资和公用事业费用。如果该公司仅从产品中产生80,000美元的收入，那么它将有20,000美元的未吸收成本。这些成本代表了一种财务负担，因为它们不贡献于收入流，但仍需在财务报表中进行核算。未吸收成本的存在可能会发出企业内部低效的信号。例如，如果一家公司持续发现自己有高水平的未吸收成本，这可能表明其定价策略存在缺陷、生产流程效率低下，或者对其产品的需求不足。这种情况需要对公司的运营进行全面分析，以确定改进的领域。此外，理解未吸收成本对产品线决策也至关重要。如果某些产品持续导致高额的未吸收成本，管理层可能会决定停止这些产品以最小化财务损失。通过分析与每个产品相关的成本，公司可以做出有关哪些产品应推广、修改或淘汰的信息决策。此外，在预算和预测方面，了解未吸收成本至关重要。企业在预测未来收入和支出时必须考虑这些成本。如果不这样做，可能会导致不切实际的财务预期和资源配置不当。例如，如果一家公司预期增长但忽视其未吸收成本，它可能会高估其盈利能力，并发现自己处于不稳固的财务状况中。总之，未吸收成本在企业的财务健康中扮演着重要角色。它们代表一部分无法分配给创收活动的成本，导致潜在的低效和财务损失。通过识别和解决未吸收成本，公司可以改善其运营策略，增强决策过程，并最终实现更好的财务结果。因此，企业领导者必须优先理解和管理这些成本，以确保在竞争激烈的市场中实现长期成功和可持续发展。