reabsorbed costs

简明释义

再吸收成本

英英释义

例句

1.During the audit, the accountant highlighted the reabsorbed costs 重新吸收的成本 that affected last quarter's profits.

在审计过程中，会计师强调了影响上个季度利润的重新吸收的成本。

2.The project manager ensured that all reabsorbed costs 重新吸收的成本 were documented for future reference.

项目经理确保所有重新吸收的成本都被记录以供将来参考。

3.Investors were concerned about the reabsorbed costs 重新吸收的成本 that were not clearly outlined in the annual report.

投资者对年报中未明确列出的重新吸收的成本表示担忧。

4.The company managed to balance its budget by ensuring that the reabsorbed costs 重新吸收的成本 were accounted for in the financial report.

公司通过确保在财务报告中考虑到重新吸收的成本来平衡预算。

5.To improve profitability, the management team focused on reducing the reabsorbed costs 重新吸收的成本 associated with production.

为了提高盈利能力，管理团队专注于减少与生产相关的重新吸收的成本。

作文

In the world of business and finance, understanding various financial terms is crucial for effective decision-making. One such term that often comes up in discussions about cost management is reabsorbed costs. These are costs that a company incurs but later recovers, either through increased revenue or by reallocating resources. Understanding how reabsorbed costs work can help businesses optimize their operations and improve profitability.To illustrate this concept, consider a manufacturing company that invests heavily in new machinery. Initially, this investment results in significant expenses, which may be categorized as fixed costs. However, if the new machinery leads to increased production efficiency, the company may produce more goods at a lower marginal cost. As a result, the initial investment can start to be offset by the additional revenue generated from the increased output. In this scenario, the initial expenses can be seen as reabsorbed costs, as the company effectively recovers its initial investment through improved operational performance.Another example can be found in the service industry. A consulting firm may invest in training programs for its employees. The costs associated with this training are upfront and can be substantial. However, if the training leads to enhanced employee performance and higher client satisfaction, the firm may secure more contracts and increase its revenue. Thus, the initial training expenses can also be considered reabsorbed costs, as the firm recoups its investment over time through increased earnings.Understanding reabsorbed costs is not only important for financial reporting but also for strategic planning. Companies must analyze their cost structures and identify which expenses can potentially be reabsorbed in the future. This analysis can guide decisions on whether to invest in new projects, expand operations, or enhance employee training. By focusing on costs that can be reabsorbed, companies can make more informed choices that align with their long-term financial goals.Furthermore, recognizing reabsorbed costs can lead to better budgeting practices. When businesses understand which costs can be recovered, they can allocate resources more effectively. For instance, if a company knows that certain marketing expenses will lead to increased sales, it may choose to invest more heavily in those areas. Conversely, if a cost is unlikely to be reabsorbed, the company might decide to cut back on that expenditure.In conclusion, reabsorbed costs are an essential aspect of financial management that can significantly impact a company's profitability. By understanding how these costs work and identifying opportunities for reabsorption, businesses can enhance their operational efficiency and make more strategic financial decisions. Ultimately, mastering the concept of reabsorbed costs can lead to improved financial health and a stronger competitive position in the market.

在商业和金融的世界中，理解各种财务术语对于有效决策至关重要。一个经常出现在成本管理讨论中的术语是再吸收成本。这些是公司产生但随后通过增加收入或重新分配资源而恢复的成本。理解再吸收成本的运作方式可以帮助企业优化运营并提高盈利能力。为了说明这一概念，考虑一家制造公司对新机器设备进行大量投资的情况。最初，这项投资会产生显著的费用，这些费用可能被归类为固定成本。然而，如果新机器提高了生产效率，公司可能会以更低的边际成本生产更多商品。因此，初始投资可以通过增加的收入开始得到抵消。在这种情况下，初始费用可以被视为再吸收成本，因为公司通过改善操作表现有效地回收了其初始投资。另一个例子可以在服务行业找到。一家咨询公司可能会对员工进行培训项目的投资。这些培训相关的费用是前期的，可能相当可观。然而，如果培训导致员工表现提升和客户满意度提高，公司可能会获得更多合同并增加收入。因此，初始的培训费用也可以被视为再吸收成本，因为公司随着时间的推移通过增加收益来回收其投资。理解再吸收成本不仅对财务报告重要，而且对战略规划也是如此。公司必须分析其成本结构，识别未来可能被再吸收的费用。这种分析可以指导关于是否投资新项目、扩展业务或增强员工培训的决策。通过关注可以被再吸收的成本，公司可以做出更符合其长期财务目标的明智选择。此外，认识到再吸收成本可以导致更好的预算实践。当企业了解哪些成本可以被回收时，他们可以更有效地分配资源。例如，如果一家公司知道某些市场营销费用将导致销售增加，它可能会选择在这些领域进行更大力度的投资。相反，如果某项成本不太可能被再吸收，公司可能会决定削减该支出。总之，再吸收成本是财务管理的重要方面，对公司的盈利能力有重大影响。通过理解这些成本的运作方式并识别再吸收的机会，企业可以提高运营效率并做出更具战略性的财务决策。最终，掌握再吸收成本的概念可以带来更好的财务健康状况和更强的市场竞争力。