irrelevant cost

简明释义

无关成本

英英释义

例句

1.In making pricing decisions, fixed overheads from previous years are treated as irrelevant costs (无关成本).

在制定定价决策时，前几年的固定开销被视为无关成本（irrelevant costs）。

2.The accountant explained that the sunk costs are irrelevant costs (无关成本) for future budgeting.

会计解释说沉没成本是未来预算的无关成本（irrelevant costs）。

3.A company should ignore irrelevant costs (无关成本) when evaluating new investment opportunities.

公司在评估新投资机会时应忽略无关成本（irrelevant costs）。

4.When deciding whether to continue a project, the past expenses are considered irrelevant cost (无关成本) as they cannot be recovered.

在决定是否继续一个项目时，过去的支出被视为无关成本（irrelevant cost），因为它们无法收回。

5.Management decided that the old machinery's depreciation was an irrelevant cost (无关成本) when considering new equipment purchases.

管理层决定旧设备的折旧在考虑新设备采购时是无关成本（irrelevant cost）。

作文

In the world of business and economics, decision-making is a critical skill that can determine the success or failure of an organization. One important concept in this realm is the idea of irrelevant cost, which refers to costs that should not influence a decision because they will not change regardless of the outcome of that decision. Understanding this concept is vital for managers and business owners as they navigate various financial scenarios. To illustrate the importance of irrelevant cost, consider a company that is evaluating whether to continue manufacturing a product or to outsource its production. The company has already incurred significant expenses in developing the product, including research and development costs, marketing expenses, and equipment purchases. These costs are often referred to as sunk costs, which are a type of irrelevant cost. Since these costs cannot be recovered, they should not factor into the decision-making process about the future of the product. Instead, the company should focus on the relevant costs that will be affected by the decision at hand. For example, if outsourcing production will reduce costs and increase profit margins moving forward, those figures should be weighed heavily in the analysis. By ignoring the irrelevant cost of sunk costs, the management team can make a more informed decision that aligns with the company’s long-term goals. Another common scenario where irrelevant cost comes into play is during budgeting processes. When preparing budgets for the upcoming fiscal year, businesses often look back at previous expenditures. However, it is essential to identify which costs are truly relevant to future operations. For instance, if a company spent a large sum on a marketing campaign last year that did not yield the expected results, that expenditure is considered an irrelevant cost when planning future marketing strategies. Instead, the company should analyze current market trends and customer preferences to determine the most effective allocation of resources moving forward. Recognizing and understanding irrelevant cost can help organizations avoid falling into the trap of the sunk cost fallacy, where decision-makers feel compelled to continue investing in a project simply because they have already invested so much in it. This fallacy can lead to poor financial decisions and wasted resources. By focusing on relevant costs and potential future benefits, businesses can allocate their resources more effectively and make strategic choices that foster growth and profitability. In conclusion, the concept of irrelevant cost is a fundamental principle in economic decision-making. By distinguishing between relevant and irrelevant costs, businesses can enhance their decision-making processes and ultimately drive better outcomes. Whether evaluating product lines, budgeting for future projects, or analyzing operational efficiencies, understanding the role of irrelevant cost is crucial for any organization aiming to succeed in today's competitive landscape.

在商业和经济的世界中，决策能力是一项关键技能，可以决定一个组织的成功或失败。一个重要的概念是irrelevant cost（无关成本），它指的是不应影响决策的成本，因为这些成本无论决策的结果如何都不会改变。理解这一概念对于管理者和企业主在各种财务场景中至关重要。为了说明irrelevant cost的重要性，考虑一个公司正在评估是否继续制造一种产品或外包其生产。该公司已经在开发该产品上投入了大量费用，包括研发成本、市场营销费用和设备采购。这些费用通常被称为沉没成本，是一种irrelevant cost。由于这些成本无法收回，因此它们不应影响关于产品未来的决策过程。相反，该公司应关注将受到当前决策影响的相关成本。例如，如果外包生产可以降低成本并增加利润率，那么这些数据应该在分析中占据重要位置。通过忽略沉没成本这一irrelevant cost，管理团队可以做出更明智的决策，使其与公司的长期目标保持一致。另一个常见的场景是预算过程中，irrelevant cost同样发挥着作用。在准备下一个财政年度的预算时，企业通常会回顾之前的支出。然而，识别哪些成本对未来运营是真正相关的至关重要。例如，如果一家公司去年在一项市场营销活动上花费了大量资金，但没有产生预期的效果，那么该支出在规划未来市场策略时被视为irrelevant cost。相反，公司应分析当前市场趋势和客户偏好，以确定未来资源分配的最有效方式。认识和理解irrelevant cost可以帮助组织避免陷入沉没成本谬误的陷阱，即决策者觉得必须继续投资于一个项目，仅仅因为他们已经在其中投入了很多。这种谬误可能导致糟糕的财务决策和资源浪费。通过关注相关成本和潜在的未来利益，企业可以更有效地分配资源，并做出促进增长和盈利的战略选择。总之，irrelevant cost的概念是经济决策中的基本原则。通过区分相关成本和无关成本，企业可以增强其决策过程，最终驱动更好的结果。无论是评估产品线、为未来项目预算还是分析运营效率，理解irrelevant cost的作用对任何希望在当今竞争激烈的市场中取得成功的组织来说都是至关重要的。