manufacturing cost of goods sold

简明释义

销售品制造成本

英英释义

例句

1.The accountant reported that the manufacturing cost of goods sold increased due to rising material prices.

会计报告称，由于材料价格上涨，销售商品的制造成本增加了。

2.Investors are interested in the manufacturing cost of goods sold as it impacts the overall financial health of the business.

投资者关注销售商品的制造成本，因为它影响企业的整体财务健康。

3.Accurate tracking of the manufacturing cost of goods sold is essential for effective budgeting.

准确跟踪销售商品的制造成本对有效预算至关重要。

4.The company needs to calculate the manufacturing cost of goods sold to determine its profitability.

公司需要计算销售商品的制造成本以确定其盈利能力。

5.To improve margins, the factory is looking for ways to reduce the manufacturing cost of goods sold.

为了提高利润率，工厂正在寻找降低销售商品的制造成本的方法。

作文

In the world of business, understanding financial terminology is crucial for making informed decisions. One such term that plays a significant role in the manufacturing sector is manufacturing cost of goods sold. This phrase refers to the total costs incurred by a company to produce its products that are sold during a specific period. It encompasses various expenses, including raw materials, labor, and overhead costs associated with the production process. By analyzing the manufacturing cost of goods sold, businesses can gain insights into their profitability and operational efficiency.To break it down further, the manufacturing cost of goods sold includes direct costs that are directly tied to the production of goods. For instance, if a furniture manufacturer produces tables, the costs of wood, nails, varnish, and other materials would be included in this figure. Additionally, the wages paid to workers who assemble these tables also contribute to the manufacturing cost of goods sold. Overhead costs, such as utilities for the factory and depreciation of equipment, are also factored in, as they are necessary for the production process.Calculating the manufacturing cost of goods sold is essential for businesses as it allows them to determine their gross profit. Gross profit is calculated by subtracting the manufacturing cost of goods sold from total sales revenue. A higher gross profit indicates that a company is managing its production costs effectively while maximizing sales. Conversely, if the manufacturing cost of goods sold is too high relative to sales, it may signal inefficiencies in the production process or issues with pricing strategies.Moreover, understanding the manufacturing cost of goods sold can help companies make strategic decisions regarding pricing, budgeting, and forecasting. For example, if a company notices an increase in its manufacturing cost of goods sold, it may need to reassess its supply chain management or negotiate better rates with suppliers. Alternatively, they might consider increasing their product prices to maintain profit margins. Another critical aspect of the manufacturing cost of goods sold is its impact on inventory management. Companies often use this metric to evaluate how much inventory they should hold. If the manufacturing cost of goods sold is high, it might indicate that the company should reduce production to avoid excess inventory, which can tie up capital and increase storage costs. On the other hand, if the manufacturing cost of goods sold is low, it might encourage a company to ramp up production to meet demand.In conclusion, the manufacturing cost of goods sold is a vital metric for any manufacturing business. It provides a comprehensive view of the costs associated with producing goods and serves as a foundation for analyzing profitability and operational efficiency. By closely monitoring this figure, companies can make informed decisions that enhance their financial health and competitive positioning in the market. Understanding the manufacturing cost of goods sold is not just about accounting; it is about strategically managing resources to drive business success.

在商业世界中，理解财务术语对于做出明智的决策至关重要。一个在制造业中发挥重要作用的术语是制造成本。这个短语指的是公司在特定时期内生产并销售产品所产生的总成本。它包括各种费用，包括原材料、劳动力和与生产过程相关的间接费用。通过分析制造成本，企业可以深入了解其盈利能力和运营效率。进一步分析，制造成本包括直接与商品生产相关的直接成本。例如，如果一家家具制造商生产桌子，那么木材、钉子、清漆和其他材料的成本将包含在这个数字中。此外，组装这些桌子的工人薪水也会贡献于制造成本。间接费用，如工厂的公用事业费用和设备折旧，也被考虑在内，因为它们对生产过程是必要的。计算制造成本对企业至关重要，因为它使他们能够确定毛利润。毛利润是通过从总销售收入中减去制造成本来计算的。较高的毛利润表明公司有效管理其生产成本，同时最大化销售。相反，如果制造成本相对于销售过高，可能表明生产过程中的低效或定价策略的问题。此外，理解制造成本可以帮助公司在定价、预算和预测方面做出战略决策。例如，如果一家公司注意到其制造成本上升，则可能需要重新评估其供应链管理或与供应商谈判更好的价格。或者，他们可能考虑提高产品价格以维持利润率。制造成本的另一个关键方面是其对库存管理的影响。公司通常使用这一指标来评估应持有多少库存。如果制造成本很高，这可能表明公司应该减少生产以避免过剩库存，这可能占用资金并增加存储成本。另一方面，如果制造成本较低，可能会鼓励公司加大生产以满足需求。总之，制造成本是任何制造企业的重要指标。它提供了与生产商品相关的成本的全面视图，并作为分析盈利能力和运营效率的基础。通过密切监控这一数字，公司可以做出明智的决策，从而增强其财务健康和市场竞争力。理解制造成本不仅仅是会计问题；而是战略性地管理资源以推动商业成功。