direct cost; prime cost

简明释义

直接成本

英英释义

例句

1.The prime cost 主要成本 helps businesses determine their profitability.

计算主要成本主要成本有助于企业确定其盈利能力。

2.When calculating the prime cost 主要成本, we consider both direct materials and direct labor.

在计算主要成本主要成本时，我们考虑直接材料和直接人工。

3.The direct cost 直接成本 of manufacturing this product includes raw materials and labor.

生产该产品的直接成本直接成本包括原材料和人工。

4.Understanding direct costs 直接成本 is crucial for accurate budgeting.

理解直接成本直接成本对准确预算至关重要。

5.In project management, tracking direct costs 直接成本 ensures that expenses do not exceed the budget.

在项目管理中，跟踪直接成本直接成本可确保费用不超过预算。

作文

Understanding the concepts of direct cost and prime cost is essential for anyone involved in business management or accounting. These terms play a crucial role in financial reporting and decision-making processes. In essence, direct cost refers to expenses that can be directly attributed to a specific product, service, or project. For example, if a company manufactures furniture, the cost of wood, nails, and labor used to create a chair would be considered direct costs. These costs are variable in nature, meaning they fluctuate with production levels. As production increases, so do the direct costs, and vice versa.On the other hand, prime cost is a broader term that encompasses all direct costs associated with manufacturing goods. This includes not only the raw materials but also direct labor costs incurred in the production process. For instance, in the furniture manufacturing example, the total prime cost would consist of the cost of wood and nails (the raw materials) plus the wages paid to workers who assemble the furniture. Understanding the distinction between direct cost and prime cost is vital for accurate pricing strategies. Businesses often need to ensure that their selling prices cover both types of costs to maintain profitability.The significance of these terms extends beyond just calculating costs; they also aid in budgeting and forecasting. By analyzing direct costs and prime costs, a company can identify areas where they might reduce expenses or improve efficiency. For example, if a company notices that its direct costs are increasing disproportionately compared to its sales, it may indicate inefficiencies in the production process or rising material costs that need to be addressed.Moreover, understanding direct costs and prime costs can help in decision-making regarding outsourcing and production methods. If a company finds that its direct costs are too high, it might consider outsourcing certain components of production to reduce expenses. Alternatively, if the prime cost is too high, the company may need to rethink its supplier relationships or look for alternative materials that offer better pricing without compromising quality.In conclusion, grasping the concepts of direct cost and prime cost is fundamental for effective financial management. These terms not only help businesses track their expenses more accurately but also provide insights that can lead to better strategic decisions. By monitoring and optimizing direct costs and prime costs, companies can enhance their profitability and ensure long-term sustainability in a competitive market.

理解直接成本和主要成本的概念对于任何参与商业管理或会计的人来说都是至关重要的。这些术语在财务报告和决策过程中发挥着关键作用。简而言之，直接成本是指可以直接归因于特定产品、服务或项目的费用。例如，如果一家公司制造家具，制作一把椅子的木材、钉子和劳动力的成本将被视为直接成本。这些成本具有可变性，意味着它们随着生产水平的波动而变化。随着生产的增加，直接成本也会增加，反之亦然。另一方面，主要成本是一个更广泛的术语，包含与制造商品相关的所有直接成本。这不仅包括原材料，还包括在生产过程中产生的直接劳动成本。例如，在家具制造的例子中，总的主要成本将包括木材和钉子的成本（原材料）以及支付给组装家具工人的工资。理解直接成本和主要成本之间的区别对于准确的定价策略至关重要。企业通常需要确保其销售价格涵盖这两种类型的成本，以维持盈利能力。这些术语的重要性不仅限于计算成本；它们还帮助预算和预测。通过分析直接成本和主要成本，公司可以识别可能减少开支或提高效率的领域。例如，如果一家公司注意到其直接成本与销售相比增长不成比例，这可能表明生产过程中的低效率或材料成本上升，需要解决。此外，理解直接成本和主要成本还可以帮助在外包和生产方法方面做出决策。如果一家公司发现其直接成本过高，它可能会考虑外包生产的某些组件以减少开支。或者，如果主要成本过高，公司可能需要重新考虑其供应商关系或寻找提供更好定价的替代材料，而不影响质量。总之，掌握直接成本和主要成本的概念对于有效的财务管理至关重要。这些术语不仅帮助企业更准确地跟踪其费用，还提供可以导致更好战略决策的见解。通过监控和优化直接成本和主要成本，公司可以增强其盈利能力，并确保在竞争激烈的市场中实现长期可持续发展。