relevant cost; related cost

简明释义

有关成本

英英释义

例句

1.In a make-or-buy decision, the company must evaluate the related cost (相关成本) of manufacturing the product in-house versus purchasing it from a supplier.

在自制或外购的决策中，公司必须评估内部制造产品与从供应商购买之间的相关成本。

2.The relevant costs (相关成本) of continuing operations should be compared against the potential savings from shutting down the plant.

继续运营的相关成本应与关闭工厂可能节省的费用进行比较。

3.The accountant advised the team to focus on relevant costs (相关成本) when analyzing the profitability of the new project.

会计建议团队在分析新项目的盈利能力时应关注相关成本。

4.When deciding whether to accept a special order, the manager needs to consider the relevant cost (相关成本) associated with producing additional units.

在决定是否接受特殊订单时，经理需要考虑与生产额外单位相关的相关成本。

5.For budgeting purposes, it's essential to identify all related costs (相关成本) that will impact the overall financial plan.

为了预算目的，识别所有将影响整体财务计划的相关成本是至关重要的。

作文

In the realm of business decision-making, understanding costs is crucial. Among various types of costs, relevant cost (相关成本) and related cost (相关费用) play significant roles in guiding managers towards effective choices. These terms may appear similar but have distinct implications that can greatly influence financial outcomes.A relevant cost refers to a cost that will be directly affected by a specific decision. It is a future cost that can be avoided if a particular action is not taken. For instance, consider a company deciding whether to continue producing a product or discontinue it. The direct materials and labor associated with that product are relevant costs, as they will be incurred only if the production continues. If the company decides to halt production, these costs can be eliminated, making them essential for the decision-making process.On the other hand, related costs encompass a broader category that includes costs associated with a decision but may not be directly influenced by it. These could involve fixed costs or overheads that remain constant regardless of the decision made. For example, if a company has a factory that produces multiple products, the rent and utilities of the facility might be considered related costs. Even if the company decides to stop producing one product, these costs would still need to be paid, thus they do not directly impact the decision regarding that specific product.Understanding the distinction between relevant costs and related costs is vital for businesses. When evaluating options, managers need to focus on relevant costs to ensure that they are making decisions based on future implications that can be controlled. Ignoring relevant costs can lead to poor decision-making and financial losses. Conversely, while related costs should be acknowledged, they should not cloud the judgment regarding immediate decisions since they will not change based on the outcome of those decisions.Moreover, in budgeting and forecasting, distinguishing between these two types of costs can enhance accuracy. When preparing budgets, organizations must identify which costs are relevant to upcoming projects or initiatives. This allows for more precise financial planning and resource allocation. By focusing on relevant costs, companies can optimize their operations and prioritize investments that yield the highest returns.In conclusion, both relevant costs and related costs are integral to sound financial management. Understanding these concepts helps businesses navigate complex decisions and achieve better financial performance. By concentrating on relevant costs, organizations can make informed choices that drive growth and efficiency. As such, it is imperative for managers and decision-makers to grasp the nuances between these cost types to foster a successful business environment.

在商业决策的领域中，理解成本是至关重要的。在各种成本类型中，相关成本和相关费用在引导管理者做出有效选择方面发挥着重要作用。这些术语可能看起来相似，但具有不同的含义，可能会对财务结果产生重大影响。相关成本指的是将直接受到特定决策影响的成本。它是一种未来成本，如果不采取特定行动，可以避免。例如，考虑一家企业决定是否继续生产某种产品或停止生产。与该产品相关的直接材料和劳动力就是相关成本，因为只有在继续生产的情况下才会发生这些成本。如果公司决定停止生产，这些成本可以被消除，因此在决策过程中至关重要。另一方面，相关费用则涵盖了更广泛的类别，包括与决策相关的成本，但可能不会直接受到影响。这些可能涉及固定成本或无论决策如何都保持不变的间接费用。例如，如果一家公司拥有一个生产多种产品的工厂，工厂的租金和水电费可能被视为相关费用。即使公司决定停止生产一种产品，这些费用仍然需要支付，因此它们不会直接影响关于该特定产品的决策。理解相关成本和相关费用之间的区别对于企业至关重要。在评估选项时，管理者需要专注于相关成本，以确保他们基于可以控制的未来影响做出决策。忽视相关成本可能导致糟糕的决策和财务损失。相反，虽然应承认相关费用，但它们不应干扰对即时决策的判断，因为这些费用不会根据决策结果而改变。此外，在预算和预测中，区分这两种成本可以提高准确性。在编制预算时，组织必须识别哪些成本与即将到来的项目或计划相关。这允许更精确的财务规划和资源分配。通过关注相关成本，公司可以优化其运营，并优先投资于产生最高回报的项目。总之，相关成本和相关费用都是健全财务管理不可或缺的一部分。理解这些概念有助于企业应对复杂决策，实现更好的财务表现。通过专注于相关成本，组织可以做出驱动增长和效率的明智选择。因此，管理者和决策者必须掌握这些成本类型之间的细微差别，以促进成功的商业环境。