predetermined standard cost

简明释义

预定标准成本

英英释义

例句

1.The manufacturing department uses a predetermined standard cost to budget for materials each quarter.

制造部门使用预定标准成本来为每个季度的材料预算。

2.The predetermined standard cost for labor helps the company manage its workforce efficiently.

劳动力的预定标准成本帮助公司有效管理其员工。

3.Adjustments to the predetermined standard cost are necessary when market prices fluctuate significantly.

当市场价格大幅波动时，需要对预定标准成本进行调整。

4.During the audit, the accountant verified that the predetermined standard cost was applied correctly.

在审计期间，会计核实了预定标准成本是否正确应用。

5.By analyzing the predetermined standard cost, the finance team can identify areas for cost reduction.

通过分析预定标准成本，财务团队可以识别出成本削减的领域。

作文

In the world of accounting and finance, businesses often rely on various tools and techniques to manage their costs effectively. One such concept that plays a pivotal role in budgeting and cost control is the predetermined standard cost. This term refers to the estimated cost of manufacturing a product or providing a service, which is established before the actual production begins. The predetermined standard cost serves as a benchmark against which actual performance can be measured, allowing companies to identify variances and take corrective actions when necessary.The significance of the predetermined standard cost cannot be overstated. It helps organizations in planning and budgeting by providing a clear expectation of what costs will be. By setting these standards, companies can allocate resources more efficiently and ensure that they are operating within their financial means. For instance, if a company anticipates that producing a widget will cost $10 based on the predetermined standard cost, they can price the widget accordingly to maintain profitability.Moreover, the predetermined standard cost aids in performance evaluation. Once the actual costs are incurred, management can compare them against the predetermined standards to assess efficiency. If the actual cost exceeds the standard cost, it may indicate inefficiencies in the production process, such as waste or poor labor productivity. Conversely, if the actual costs are lower than the standard, it could suggest that the company is operating efficiently or that the standards were set too high.Another critical aspect of the predetermined standard cost is its role in variance analysis. Variance analysis involves examining the differences between the standard costs and the actual costs, known as variances. These variances can be categorized into favorable and unfavorable. A favorable variance occurs when actual costs are less than the standard costs, while an unfavorable variance occurs when actual costs exceed the standard costs. Understanding these variances is essential for managers as it provides insights into operational performance and areas that may require improvement.Furthermore, the establishment of predetermined standard costs encourages accountability within an organization. When employees are aware of the standards set for their work, they are more likely to strive towards meeting those benchmarks. This sense of accountability can lead to improved performance and productivity as employees work to minimize variances and meet the expected standards.In conclusion, the predetermined standard cost is a fundamental concept in cost management that aids in budgeting, performance evaluation, variance analysis, and fostering accountability within organizations. By setting these standards, businesses can better navigate the complexities of cost control and ensure they remain competitive in their respective markets. Understanding and utilizing predetermined standard costs effectively can lead to enhanced decision-making and ultimately contribute to a company's financial success.

在会计和财务的世界中，企业常常依赖各种工具和技术来有效管理成本。其中一个在预算和成本控制中发挥关键作用的概念是预定标准成本。这个术语指的是在实际生产开始之前，制造产品或提供服务的估计成本。预定标准成本作为一个基准，用于衡量实际表现，使公司能够识别差异并在必要时采取纠正措施。预定标准成本的重要性不容小觑。它通过提供对成本的明确预期，帮助组织进行规划和预算。通过设定这些标准，公司可以更有效地分配资源，确保它们在财务能力范围内运作。例如，如果一家公司预计生产一个小部件的成本为10美元，基于预定标准成本，那么他们可以相应地定价以维持盈利能力。此外，预定标准成本有助于绩效评估。一旦发生实际成本，管理层可以将其与预定标准进行比较，以评估效率。如果实际成本超过标准成本，这可能表明生产过程中的低效，例如浪费或劳动生产率低下。相反，如果实际成本低于标准成本，这可能表明公司运作高效或标准设定过高。预定标准成本的另一个关键方面是其在差异分析中的作用。差异分析涉及检查标准成本和实际成本之间的差异，称为差异。这些差异可以分为有利和不利。有利差异发生在实际成本低于标准成本时，而不利差异则发生在实际成本超过标准成本时。理解这些差异对管理者至关重要，因为它提供了对运营绩效和可能需要改进的领域的洞察。此外，建立预定标准成本鼓励组织内部的问责制。当员工意识到工作标准时，他们更可能努力达到这些基准。这种问责感可以提高绩效和生产力，因为员工努力减少差异并达到预期标准。总之，预定标准成本是成本管理中的一个基本概念，有助于预算、绩效评估、差异分析以及在组织内部促进问责制。通过设定这些标准，企业能够更好地应对成本控制的复杂性，并确保在各自市场中保持竞争力。有效理解和利用预定标准成本可以提升决策能力，最终促进公司的财务成功。