relevant costing

简明释义

相关成本计算

英英释义

例句

1.In preparing the budget, the accountant focused on relevant costing to identify costs that would change based on different scenarios.

在准备预算时，会计师专注于相关成本，以识别根据不同情景而变化的成本。

2.When deciding whether to accept a special order, the manager used relevant costing to analyze the additional costs involved.

在决定是否接受一个特殊订单时，经理使用了相关成本来分析涉及的额外成本。

3.The company applied relevant costing principles to determine if they should discontinue a product line.

公司应用相关成本原则来决定是否应该停止一个产品线。

4.Using relevant costing, the team evaluated the financial impact of outsourcing certain operations.

团队利用相关成本评估外包某些操作的财务影响。

5.The decision to invest in new machinery was made after analyzing the relevant costing associated with increased production capacity.

在分析与增加生产能力相关的相关成本后，决定投资新机器。

作文

In the world of business and finance, decision-making is a critical aspect that can determine the success or failure of an organization. One of the key concepts that help managers make informed decisions is relevant costing. This term refers to the process of identifying costs that will directly impact a specific decision while ignoring costs that will not affect the outcome. Understanding relevant costing is essential for effective financial planning and resource allocation.To illustrate the concept, consider a manufacturing company that is deciding whether to continue producing a certain product or to discontinue it. The management team must analyze various costs associated with this decision. Fixed costs, such as rent and salaries, are often considered sunk costs because they will remain unchanged regardless of the decision made. Therefore, these costs are not relevant to the decision at hand. Instead, the focus should be on variable costs, such as materials and labor, which can change depending on whether the product continues to be produced.Another important aspect of relevant costing is the consideration of opportunity costs. Opportunity cost represents the potential benefits that are foregone when one alternative is chosen over another. For instance, if the company decides to stop producing the current product, it might have the opportunity to use those resources to produce a more profitable product instead. By analyzing these opportunity costs, managers can make more informed decisions that align with the company's overall strategic goals.Additionally, relevant costing plays a crucial role in pricing decisions. When setting prices for products or services, businesses need to consider the costs that are directly associated with producing them. This includes direct materials, direct labor, and any other variable costs that would be incurred if the product is sold. By understanding which costs are relevant, managers can set competitive prices that ensure profitability while also meeting market demands.In conclusion, relevant costing is a vital tool for managers in the decision-making process. By focusing on costs that directly impact their choices and ignoring irrelevant costs, businesses can make smarter financial decisions. Whether it’s deciding to discontinue a product, evaluating opportunity costs, or setting prices, the principles of relevant costing provide a framework for analyzing the financial implications of various options. Ultimately, mastering this concept can lead to better resource allocation, improved profitability, and greater overall business success.

在商业和金融的世界中，决策是一个关键的方面，它可以决定一个组织的成功或失败。帮助管理者做出明智决策的关键概念之一是相关成本。这个术语指的是识别将直接影响特定决策的成本，同时忽略不会影响结果的成本。理解相关成本对于有效的财务规划和资源分配至关重要。为了说明这一概念，考虑一家制造公司正在决定是否继续生产某个产品或停止生产。管理团队必须分析与此决定相关的各种成本。固定成本，例如租金和薪水，通常被视为沉没成本，因为无论做出什么决策，这些成本都将保持不变。因此，这些成本与当前的决策无关。相反，重点应放在可变成本上，例如材料和劳动力，这些成本可能会根据产品是否继续生产而发生变化。相关成本的另一个重要方面是考虑机会成本。机会成本代表当选择一个替代方案而放弃另一个时所放弃的潜在利益。例如，如果公司决定停止生产当前的产品，它可能有机会使用这些资源来生产更有利可图的产品。通过分析这些机会成本，管理者可以做出更明智的决策，使其与公司的整体战略目标保持一致。此外，相关成本在定价决策中也发挥着至关重要的作用。在为产品或服务定价时，企业需要考虑与生产它们直接相关的成本。这包括直接材料、直接劳动力以及如果销售该产品所产生的任何其他可变成本。通过理解哪些成本是相关的，管理者可以设定具有竞争力的价格，以确保盈利，同时满足市场需求。总之，相关成本是管理者在决策过程中的一个重要工具。通过关注直接影响他们选择的成本并忽略无关成本，企业可以做出更明智的财务决策。无论是决定停止生产某个产品、评估机会成本，还是设定价格，相关成本的原则为分析各种选项的财务影响提供了框架。最终，掌握这一概念可以导致更好的资源分配、改善盈利能力和更大的整体商业成功。