direct relevant cost

简明释义

直接相关成本

英英释义

例句

1.The manager emphasized that the direct relevant cost 直接相关成本 of hiring new staff must be assessed before approval.

经理强调，在批准之前，必须评估雇用新员工的直接相关成本 direct relevant cost。

2.In decision-making, identifying the direct relevant cost 直接相关成本 helps to avoid unnecessary expenses.

在决策过程中，识别直接相关成本 direct relevant cost 有助于避免不必要的支出。

3.The accountant explained that the direct relevant cost 直接相关成本 for the project includes only the expenses directly tied to it.

会计解释说，该项目的直接相关成本 direct relevant cost 仅包括与其直接相关的费用。

4.When calculating the price of a new product, it's essential to consider the direct relevant cost 直接相关成本 of materials and labor.

在计算新产品的价格时，考虑材料和人工的直接相关成本 direct relevant cost 是至关重要的。

5.For the marketing campaign, we need to calculate the direct relevant cost 直接相关成本 of advertisements and promotions.

对于市场营销活动，我们需要计算广告和促销的直接相关成本 direct relevant cost。

作文

In the world of business and finance, understanding various cost concepts is crucial for effective decision-making. One such concept is direct relevant cost, which plays a significant role in determining the profitability of a project or decision. A direct relevant cost refers to costs that can be directly attributed to a specific decision or project and are expected to be incurred if that decision is made. These costs are essential for managers when evaluating different alternatives and making informed choices. To illustrate the importance of direct relevant cost, consider a manufacturing company that is contemplating whether to produce a new product. The management team needs to analyze all potential costs associated with this decision. In this case, direct relevant costs would include expenses such as raw materials, direct labor, and any additional costs that would arise specifically from producing this new product. For instance, if the company decides to produce this item, they will need to purchase specific materials that are not used in their current production lines, and these costs would be classified as direct relevant costs.On the other hand, there are costs that should not be included in this analysis. These are known as sunk costs, which are past expenses that cannot be recovered and should not influence current decisions. For example, if the company has already invested in research and development for the new product, those costs are sunk and should not be considered when calculating direct relevant costs. Instead, the focus should remain on future costs that will be incurred as a result of the decision being made.Another example can be drawn from the service industry. Consider a restaurant that is evaluating whether to introduce a new menu item. The direct relevant costs would include the cost of ingredients for the new dish, additional labor required during peak hours to prepare it, and any marketing expenses necessary to promote the new offering. By identifying these direct relevant costs, the restaurant can assess whether the potential revenue generated from the new menu item will exceed these costs, thereby determining its viability.It is also important to note that direct relevant costs can vary based on the decision at hand. For instance, if the restaurant decides to offer a special promotion on the new dish, the costs associated with the promotion would become direct relevant costs for that specific decision. This flexibility highlights the necessity for businesses to continually evaluate their costs in relation to their strategic decisions.In summary, understanding direct relevant costs is vital for any organization looking to make sound financial decisions. By focusing on costs that are directly tied to specific decisions, businesses can better assess the financial implications of their choices. This practice not only aids in budgeting and forecasting but also enhances overall financial management. Therefore, recognizing and accurately calculating direct relevant costs should be a priority for managers across all sectors to ensure that they are making the most informed and beneficial decisions for their organizations.

在商业和金融的世界中，理解各种成本概念对于有效的决策至关重要。一个这样的概念是直接相关成本，它在确定项目或决策的盈利能力方面发挥着重要作用。直接相关成本指的是可以直接归因于特定决策或项目的成本，并且如果做出该决策，预计将会发生这些成本。这些成本对于管理者在评估不同选择和做出明智选择时至关重要。为了说明直接相关成本的重要性，考虑一家制造公司正在考虑是否生产新产品。管理团队需要分析与此决策相关的所有潜在成本。在这种情况下，直接相关成本将包括原材料、直接劳动和任何额外的费用，这些费用将专门由于生产该新产品而产生。例如，如果公司决定生产这一项目，他们需要购买特定的材料，而这些材料在他们当前的生产线上并未使用，这些成本将被归类为直接相关成本。另一方面，有些成本不应包含在此分析中。这些成本被称为沉没成本，即过去的支出无法收回，不应影响当前的决策。例如，如果公司已经在新产品的研究和开发上投资，那么这些成本就是沉没成本，应该在计算直接相关成本时排除。相反，重点应放在将要因所做决策而产生的未来成本上。另一个例子可以从服务行业中得出。考虑一家餐馆正在评估是否引入新菜单项。直接相关成本将包括新菜肴的原料成本、在高峰时段准备它所需的额外劳动力以及推广新产品所需的任何营销费用。通过识别这些直接相关成本，餐馆可以评估新菜单项所产生的潜在收入是否会超过这些成本，从而确定其可行性。同样重要的是要注意，直接相关成本可能会根据手头的决策而有所不同。例如，如果餐馆决定对新菜品进行特别促销，与该促销相关的成本将成为该特定决策的直接相关成本。这种灵活性突显了企业持续评估其成本与战略决策之间关系的必要性。总之，理解直接相关成本对任何希望做出合理财务决策的组织至关重要。通过关注与特定决策直接相关的成本，企业可以更好地评估其选择的财务影响。这种做法不仅有助于预算和预测，还增强了整体财务管理。因此，识别和准确计算直接相关成本应该成为各个行业管理者的优先事项，以确保他们为组织做出最明智和最有利的决策。