should-be cost; accrued cost

简明释义

应计成本

英英释义

例句

1.The project manager calculated the should-be cost 应有成本 of the new software implementation to ensure it stays within budget.

项目经理计算了新软件实施的应有成本 should-be cost，以确保其在预算范围内。

2.To improve efficiency, we must analyze the factors affecting the should-be cost 应有成本 of our operations.

为了提高效率，我们必须分析影响运营的应有成本 should-be cost 的因素。

3.We need to compare the actual expenses with the should-be cost 应有成本 to identify any discrepancies.

我们需要将实际支出与应有成本 should-be cost 进行比较，以识别任何差异。

4.The finance team reported that the accrued cost 累计成本 for last quarter was higher than anticipated due to overtime payments.

财务团队报告称，由于加班支付，上个季度的累计成本 accrued cost 高于预期。

5.Due to unexpected delays, the accrued cost 累计成本 of the construction project exceeded initial estimates.

由于意外的延误，建筑项目的累计成本 accrued cost 超出了初步估算。

作文

In the world of business and finance, understanding various cost concepts is crucial for effective decision-making. Two important terms that often arise in financial discussions are should-be cost and accrued cost. The should-be cost (应有成本) refers to the ideal or expected cost of producing a product or delivering a service under normal circumstances. This concept allows businesses to set benchmarks and expectations, guiding them towards operational efficiency. For instance, if a company estimates that it should spend $10 to produce a widget but ends up spending $15, the difference highlights an area for improvement. By analyzing why the actual cost exceeded the should-be cost, management can identify inefficiencies and implement corrective measures. On the other hand, accrued cost (应计成本) represents costs that have been incurred but not yet paid or recorded in the financial statements. These costs are essential for accurate financial reporting, as they ensure that expenses are matched with the revenues they help generate. For example, if a company receives a service in December but does not pay for it until January, the cost of that service is considered an accrued cost. This accounting practice is part of the accrual basis of accounting, which recognizes revenues and expenses when they occur rather than when cash changes hands. Understanding the relationship between should-be cost and accrued cost is vital for financial analysis. When a business consistently exceeds its should-be cost, it may lead to higher accrued costs as expenses pile up without immediate payment. This situation can strain cash flow and impact the overall financial health of the organization. Therefore, companies must monitor both types of costs closely to maintain a balanced budget and ensure sustainability. Moreover, the evaluation of these costs can provide valuable insights into operational performance. For example, if a manufacturing plant identifies a significant gap between its should-be cost and actual expenditures, it may need to investigate factors such as material waste, labor inefficiencies, or equipment malfunctions. On the flip side, tracking accrued costs helps organizations prepare for future cash outflows, allowing them to manage liquidity effectively. In conclusion, the concepts of should-be cost and accrued cost play a pivotal role in the financial landscape of any business. By understanding and applying these terms, companies can enhance their budgeting processes, improve operational efficiencies, and ultimately drive profitability. As businesses navigate the complexities of modern markets, a firm grasp of these cost concepts will empower them to make informed decisions and achieve their financial goals.

在商业和金融的世界中，理解各种成本概念对于有效决策至关重要。两个常常出现在财务讨论中的重要术语是应有成本和应计成本。应有成本（should-be cost）指的是在正常情况下生产产品或提供服务的理想或预期成本。这个概念使企业能够设定基准和期望，从而指导他们实现运营效率。例如，如果一家公司估计生产一个小部件应该花费10美元，但最终花费了15美元，那么这个差额突显了一个改进的领域。通过分析实际成本为何超过应有成本，管理层可以识别低效之处并采取纠正措施。另一方面，应计成本（accrued cost）代表已发生但尚未支付或在财务报表中记录的成本。这些成本对于准确的财务报告至关重要，因为它们确保费用与其所帮助产生的收入相匹配。例如，如果一家公司在12月收到了一项服务，但直到1月才付款，则该服务的成本被视为应计成本。这种会计实践是权责发生制会计的一部分，该会计方法在收入和费用发生时确认，而不是在现金交换时确认。理解应有成本和应计成本之间的关系对于财务分析至关重要。当企业持续超过其应有成本时，可能会导致更高的应计成本，因为费用在没有立即支付的情况下积累。这种情况可能会对现金流造成压力，并影响组织的整体财务健康。因此，公司必须密切监控这两种成本，以保持预算平衡并确保可持续发展。此外，这些成本的评估可以提供有关运营绩效的宝贵见解。例如，如果一家制造工厂发现其应有成本和实际支出之间存在显著差距，它可能需要调查材料浪费、劳动效率低下或设备故障等因素。反过来，跟踪应计成本可以帮助组织为未来的现金流出做好准备，从而有效管理流动性。总之，应有成本和应计成本的概念在任何企业的财务环境中发挥着关键作用。通过理解和应用这些术语，公司可以增强其预算流程，提高运营效率，并最终推动盈利能力。随着企业在现代市场的复杂性中航行，对这些成本概念的深入掌握将使他们能够做出明智的决策，实现财务目标。