direct costing income

简明释义

直接成本计算收益

英英释义

例句

1.The manager reported that the direct costing income 直接成本收入 for the last quarter exceeded expectations.

经理报告说，上一季度的直接成本收入 direct costing income 超出了预期。

2.To improve profitability, the company focused on increasing its direct costing income 直接成本收入 by reducing overhead costs.

为了提高盈利能力，公司专注于通过减少间接成本来增加其直接成本收入 direct costing income。

3.The finance team uses direct costing income 直接成本收入 to make informed budget decisions.

财务团队利用直接成本收入 direct costing income 来做出明智的预算决策。

4.The report highlighted a significant increase in direct costing income 直接成本收入 due to higher sales volume.

报告强调，由于销售量增加，直接成本收入 direct costing income 显著增长。

5.By analyzing the direct costing income 直接成本收入, we can identify which products are the most profitable.

通过分析直接成本收入 direct costing income，我们可以识别出哪些产品最有利可图。

作文

In the realm of managerial accounting, understanding various costing methods is crucial for making informed business decisions. One such method is direct costing, which focuses on variable costs associated with producing goods or services. The term direct costing income refers to the income generated from operations after accounting for only the variable costs. This approach contrasts with absorption costing, which includes both fixed and variable costs in product costing. By isolating variable costs, businesses can gain a clearer picture of their profitability from core operations.The significance of direct costing income lies in its ability to provide managers with relevant information for decision-making. For instance, when assessing whether to continue, expand, or discontinue a product line, understanding the direct costing income can help managers evaluate the contribution margin of each product. This contribution margin, calculated as sales revenue minus variable costs, indicates how much money is available to cover fixed costs and generate profit.Moreover, direct costing income is particularly useful in scenarios where companies face fluctuating sales volumes. In such cases, knowing the variable costs allows management to make quick adjustments to pricing strategies or production levels without being bogged down by fixed costs that do not change with production levels. This flexibility can be a significant advantage in competitive markets where responsiveness is key.However, while direct costing income offers valuable insights, it also has its limitations. For example, because this method excludes fixed costs from product pricing, it may lead to misleading conclusions about overall profitability if used in isolation. Companies need to consider their fixed costs to understand the complete financial picture. Therefore, while direct costing income is an essential measure, it should be used alongside other financial metrics to ensure comprehensive analysis and decision-making.Additionally, the application of direct costing income can vary across industries. Manufacturing firms may benefit significantly from analyzing their direct costing income due to the nature of their production processes, which often involve substantial variable costs. On the other hand, service-based industries might find less utility in this method since their costs can be predominantly fixed. Understanding the context and industry-specific factors is vital when employing this costing method.In conclusion, direct costing income serves as a powerful tool for managers seeking to understand the profitability of their operations. By focusing solely on variable costs, it provides clarity and aids in strategic decision-making. However, it is essential to use this metric judiciously and in conjunction with other financial analyses to paint a complete picture of a company's financial health. As businesses navigate the complexities of modern markets, mastering the concept of direct costing income can lead to more informed decisions and ultimately drive success.

在管理会计领域，理解各种成本方法对于做出明智的商业决策至关重要。其中一种方法是直接成本法，它专注于与生产商品或服务相关的可变成本。术语直接成本收入指的是在仅考虑可变成本后，从运营中产生的收入。这种方法与吸收成本法形成对比，后者在产品成本中包括固定和可变成本。通过隔离可变成本，企业可以更清楚地了解其核心业务的盈利能力。直接成本收入的重要性在于它能够为管理者提供相关的信息，以便进行决策。例如，在评估是否继续、扩展或停止某个产品线时，了解直接成本收入可以帮助管理者评估每个产品的贡献边际。这个贡献边际是通过销售收入减去可变成本来计算的，表明有多少资金可用于覆盖固定成本并产生利润。此外，在公司面临销售量波动的情况下，直接成本收入尤其有用。在这种情况下，了解可变成本使管理层能够快速调整定价策略或生产水平，而不必被固定成本拖累，这些固定成本不会随生产水平变化而变化。这种灵活性在竞争激烈的市场中可以成为一个显著的优势。然而，尽管直接成本收入提供了宝贵的见解，但它也有其局限性。例如，由于这种方法在产品定价中排除了固定成本，如果单独使用，可能会导致对整体盈利能力的误导性结论。公司需要考虑其固定成本，以了解完整的财务状况。因此，虽然直接成本收入是一个重要的衡量指标，但应与其他财务指标一起使用，以确保全面的分析和决策。此外，直接成本收入的应用可能因行业而异。制造企业可能会因其生产过程的性质而显著受益于分析其直接成本收入，因为这类企业通常涉及大量的可变成本。另一方面，基于服务的行业可能会发现这种方法的效用较小，因为它们的成本可能主要是固定的。在使用这种成本方法时，理解上下文和行业特定因素至关重要。总之，直接成本收入是一个强大的工具，帮助管理者了解其运营的盈利能力。通过专注于可变成本，它提供了清晰度，并有助于战略决策。然而，重要的是要谨慎使用此指标，并与其他财务分析结合使用，以全面描绘公司的财务健康状况。随着企业在现代市场的复杂性中导航，掌握直接成本收入的概念可以带来更明智的决策，最终推动成功。