direct costing income statement

简明释义

直接成本计算收益表

英英释义

例句

1.During the financial meeting, the CFO presented the direct costing income statement 直接成本收入报表 to highlight the company's performance.

在财务会议上，首席财务官展示了直接成本收入报表 direct costing income statement以突出公司的业绩。

2.The manager reviewed the direct costing income statement 直接成本收入报表 to assess the profitability of the product line.

经理审查了直接成本收入报表 direct costing income statement以评估产品线的盈利能力。

3.By using a direct costing income statement 直接成本收入报表, the company could easily identify variable costs.

通过使用直接成本收入报表 direct costing income statement，公司可以轻松识别变动成本。

4.The direct costing income statement 直接成本收入报表 helped the team make informed decisions about pricing strategies.

该直接成本收入报表 direct costing income statement帮助团队做出有关定价策略的明智决策。

5.The direct costing income statement 直接成本收入报表 is crucial for understanding the contribution margin of each product.

了解每个产品的贡献边际时，直接成本收入报表 direct costing income statement至关重要。

作文

The concept of a direct costing income statement is crucial in managerial accounting, providing a clear view of how direct costs impact the profitability of a business. In traditional accounting, all costs are often allocated to products, regardless of whether they are direct or indirect. However, the direct costing income statement focuses solely on variable costs that can be directly traced to the production of goods. This approach allows managers to make more informed decisions regarding pricing, budgeting, and financial planning.One of the main advantages of using a direct costing income statement is its simplicity. By excluding fixed costs from the income statement, it provides a straightforward analysis of how much money is made from sales after covering variable costs. This clarity helps businesses identify their contribution margin, which is the revenue remaining after variable costs have been deducted. Understanding this margin is essential as it indicates how much can be contributed towards covering fixed costs and generating profit.Moreover, a direct costing income statement aids in decision-making regarding product lines. For instance, if a company has multiple products, analyzing each one using this method can reveal which products are truly profitable. If a product consistently shows a negative contribution margin when examined through a direct costing income statement, management may decide to discontinue it, thereby reallocating resources to more profitable areas.However, it’s important to note that while the direct costing income statement provides valuable insights, it should not be the sole basis for financial decisions. It does not account for fixed costs, which are necessary for the overall functioning of the business. Therefore, it is best used in conjunction with other financial statements to provide a comprehensive view of a company’s performance.In conclusion, the direct costing income statement serves as a powerful tool for managers to understand the relationship between costs and profits. It simplifies the analysis of variable costs and aids in strategic decision-making. However, like any financial tool, it is most effective when used alongside other accounting methods to ensure a well-rounded understanding of a company’s financial health. By leveraging the insights gained from a direct costing income statement, businesses can enhance their operational efficiency and ultimately improve their bottom line.

直接成本收益表的概念在管理会计中至关重要，它清晰地展示了直接成本如何影响企业的盈利能力。在传统会计中，所有成本通常都分配给产品，无论它们是直接成本还是间接成本。然而，直接成本收益表仅关注可以直接追溯到商品生产的可变成本。这种方法使管理者能够就定价、预算和财务规划做出更明智的决策。使用直接成本收益表的主要优点之一是其简单性。通过排除固定成本，该收益表提供了销售收入在扣除可变成本后所获利润的直观分析。这种清晰度帮助企业识别其贡献边际，即在扣除可变成本后剩余的收入。理解这一边际至关重要，因为它表明可以为覆盖固定成本和产生利润做出多少贡献。此外，直接成本收益表有助于关于产品线的决策。例如，如果一家公司有多种产品，使用这种方法分析每个产品可以揭示哪些产品真正盈利。如果某个产品在通过直接成本收益表分析时持续显示负的贡献边际，管理层可能会决定停止该产品的生产，从而将资源重新分配到更有利可图的领域。然而，重要的是要注意，虽然直接成本收益表提供了有价值的见解，但它不应成为财务决策的唯一依据。它不考虑固定成本，而固定成本对企业的整体运作是必要的。因此，最好与其他财务报表结合使用，以提供公司业绩的全面视角。总之，直接成本收益表作为管理者了解成本与利润关系的强大工具。它简化了可变成本的分析，并有助于战略决策。然而，像任何财务工具一样，当与其他会计方法结合使用时，它的效果最佳，以确保全面理解公司的财务健康状况。通过利用直接成本收益表所获得的见解，企业可以提高运营效率，最终改善其底线。