direct materials cost

简明释义

直接原材料成本

英英释义

例句

1.The accountant prepared a report detailing the direct materials cost 直接材料成本 for each product line.

会计准备了一份报告，详细列出了每条产品线的直接材料成本 direct materials cost。

2.The company's direct materials cost 直接材料成本 increased significantly due to rising raw material prices.

由于原材料价格上涨，公司的直接材料成本 direct materials cost显著增加。

3.In manufacturing, understanding your direct materials cost 直接材料成本 is crucial for accurate pricing.

在制造业中，了解你的直接材料成本 direct materials cost对准确定价至关重要。

4.Reducing direct materials cost 直接材料成本 can help improve the overall profit margin of the business.

降低直接材料成本 direct materials cost可以帮助改善企业的整体利润率。

5.To improve profitability, we need to reduce our direct materials cost 直接材料成本 by sourcing cheaper suppliers.

为了提高盈利能力，我们需要通过寻找更便宜的供应商来降低我们的直接材料成本 direct materials cost。

作文

In the world of business and manufacturing, understanding various costs is crucial for maintaining profitability and ensuring operational efficiency. One important term that often comes up in financial discussions is direct materials cost. This term refers to the expenses incurred for raw materials that are directly used in the production of goods. For instance, if a company produces furniture, the cost of wood, fabric, and other essential materials needed to create a chair or table would be classified as direct materials cost. Accurately calculating direct materials cost is vital for several reasons. First, it helps businesses set appropriate pricing for their products. By knowing how much they spend on materials, companies can determine a price that covers costs while also providing a profit margin. If the direct materials cost is too high compared to the selling price, the company risks losing money on each sale. Moreover, tracking direct materials cost allows businesses to identify areas where they can reduce expenses. For example, if a manufacturer notices that the cost of a specific material is increasing significantly, they might explore alternative suppliers or materials that offer similar quality at a lower price. This analysis not only aids in cost management but also enhances the overall competitiveness of the business in the market. Another aspect to consider is the impact of direct materials cost on inventory management. Companies must balance the need to keep enough materials on hand to meet production demands without overstocking, which can lead to increased holding costs. By closely monitoring direct materials cost, businesses can make informed decisions about purchasing and inventory levels, ultimately improving cash flow and resource allocation. Additionally, understanding direct materials cost is essential for budgeting and forecasting. Companies often create budgets based on historical data and projected costs. If they fail to accurately account for direct materials cost, their budgets may be unrealistic, leading to financial shortfalls or excess expenditure. This can hinder growth opportunities and affect the company’s ability to invest in new projects or technologies. In conclusion, direct materials cost plays a critical role in the financial health of a business. It encompasses the expenses related to raw materials used in production, directly influencing pricing strategies, cost management, inventory control, and budgeting processes. Businesses that take the time to understand and monitor their direct materials cost are better positioned to make strategic decisions that enhance profitability and ensure long-term success in a competitive marketplace.

在商业和制造业的世界中，理解各种成本对于保持盈利能力和确保运营效率至关重要。一个常常出现在财务讨论中的重要术语是直接材料成本。这个术语指的是用于生产商品的原材料所产生的费用。例如，如果一家公司生产家具，那么用于制作椅子或桌子的木材、面料和其他必要材料的成本将被归类为直接材料成本。准确计算直接材料成本对多个原因至关重要。首先，它帮助企业为其产品设定合适的价格。通过了解他们在材料上的支出，公司可以确定一个涵盖成本并提供利润空间的价格。如果直接材料成本与销售价格相比过高，公司就有可能在每笔销售中亏损。此外，跟踪直接材料成本使企业能够识别可以降低开支的领域。例如，如果制造商注意到某种特定材料的成本显著增加，他们可能会探索替代供应商或提供类似质量但价格更低的材料。这种分析不仅有助于成本管理，还增强了企业在市场上的整体竞争力。另一个需要考虑的方面是直接材料成本对库存管理的影响。公司必须平衡保持足够材料以满足生产需求与过度库存之间的需要，后者可能导致增加的持有成本。通过密切监控直接材料成本，企业可以就采购和库存水平做出明智的决策，从而改善现金流和资源配置。此外，理解直接材料成本对于预算和预测至关重要。公司通常根据历史数据和预计成本制定预算。如果他们未能准确考虑直接材料成本，那么他们的预算可能不切实际，导致财务短缺或超支。这可能妨碍增长机会并影响公司投资新项目或技术的能力。总之，直接材料成本在企业的财务健康中扮演着关键角色。它涵盖了用于生产的原材料相关费用，直接影响定价策略、成本管理、库存控制和预算过程。花时间理解和监控直接材料成本的企业更有可能做出增强盈利能力和确保在竞争市场中长期成功的战略决策。