direct materials consumed

简明释义

直接原材料耗用数

英英释义

例句

1.In our monthly report, we highlighted the direct materials consumed as a key factor affecting profitability.

在我们的月度报告中，我们将直接消耗材料突出为影响盈利能力的关键因素。

2.To calculate the cost of goods sold, we need to account for the direct materials consumed during the manufacturing process.

要计算销售成本，我们需要考虑在制造过程中直接消耗材料的费用。

3.The factory reported that the direct materials consumed in the last quarter increased due to higher production levels.

工厂报告称，上一季度的直接消耗材料因生产水平提高而增加。

4.The manager analyzed the direct materials consumed to identify areas where waste could be reduced.

经理分析了直接消耗材料以识别可以减少浪费的领域。

5.The increase in direct materials consumed was attributed to new product lines being introduced.

对新产品线的引入导致了直接消耗材料的增加。

作文

In the world of manufacturing and production, understanding the concept of direct materials consumed is crucial for effective cost management and operational efficiency. Direct materials refer to the raw materials that are directly used in the production of goods. These materials are essential as they contribute significantly to the final product's quality and functionality. The term direct materials consumed specifically denotes the amount of these materials that have been utilized during a specific period in the manufacturing process.For instance, consider a furniture manufacturing company that produces wooden tables. The direct materials consumed in this case would include the wood, varnish, and any other components that are directly incorporated into the final product. When the company assesses its production costs, it must account for the direct materials consumed to determine how much money was spent on these essential inputs.Accurate tracking of direct materials consumed is vital for several reasons. First, it helps businesses manage their inventory effectively. By knowing how much material has been consumed, companies can better predict their future material needs and avoid overstocking or running out of essential supplies. This not only saves money but also ensures that production processes run smoothly without unnecessary delays.Moreover, understanding direct materials consumed can aid in price setting and profitability analysis. If a company knows the exact cost associated with the materials used in production, it can set prices that cover these costs while also generating a profit. For example, if the total direct materials consumed for producing a table amounts to $50, the company may decide to sell it for $100, ensuring that it covers production costs and achieves desired profit margins.Additionally, the concept of direct materials consumed plays a significant role in financial reporting. Companies often need to report their expenses accurately to stakeholders, including investors and regulatory bodies. By clearly documenting the direct materials consumed, businesses can provide transparency regarding their production costs and overall financial health.Another important aspect to consider is the impact of waste on direct materials consumed. In any manufacturing process, some materials may be wasted due to errors, inefficiencies, or defects. It is essential for companies to minimize this waste to ensure that they are using their resources efficiently. By analyzing the direct materials consumed alongside waste levels, companies can identify areas for improvement and implement strategies to enhance their production processes.In conclusion, the term direct materials consumed encompasses a fundamental aspect of production management. Understanding what this term means and how it applies to business operations can lead to better inventory management, more accurate pricing strategies, improved financial reporting, and reduced waste. As industries continue to evolve, the importance of effectively managing direct materials consumed will remain a cornerstone of successful manufacturing practices. Companies that prioritize this understanding will likely find themselves more competitive in a challenging market environment.

在制造和生产的世界中，理解“直接消耗材料”这一概念对于有效的成本管理和运营效率至关重要。直接材料是指直接用于商品生产的原材料。这些材料至关重要，因为它们对最终产品的质量和功能有显著影响。“直接消耗材料”一词特别指在特定时期内在生产过程中使用的这些材料的数量。例如，考虑一家生产家具的公司，它生产木制桌子。在这种情况下，直接消耗的材料将包括木材、清漆以及任何其他直接纳入最终产品的组件。当公司评估其生产成本时，必须考虑“直接消耗材料”，以确定在这些基本投入上花费了多少资金。准确跟踪“直接消耗材料”对于几个原因至关重要。首先，它帮助企业有效管理库存。通过了解消耗了多少材料，公司可以更好地预测未来的材料需求，避免过度库存或缺少必要的供应。这不仅节省了资金，还确保生产过程顺利进行，而不会出现不必要的延误。此外，理解“直接消耗材料”有助于定价和盈利能力分析。如果公司知道与生产中所用材料相关的确切成本，就可以设定价格来覆盖这些成本，同时产生利润。例如，如果生产一张桌子的总“直接消耗材料”费用为50美元，公司可能决定以100美元的价格出售，从而确保覆盖生产成本并实现预期的利润率。此外，“直接消耗材料”的概念在财务报告中也起着重要作用。公司通常需要向利益相关者（包括投资者和监管机构）准确报告其费用。通过清晰记录“直接消耗材料”，企业可以提供有关其生产成本和整体财务健康状况的透明度。另一个重要方面是废料对“直接消耗材料”的影响。在任何制造过程中，由于错误、低效或缺陷，一些材料可能会被浪费。公司必须尽量减少这种浪费，以确保高效利用资源。通过分析“直接消耗材料”与废料水平，公司可以识别改进领域，并实施策略以增强其生产过程。总之，“直接消耗材料”一词涵盖了生产管理的基本方面。理解这个术语的含义及其如何应用于商业运营，可以导致更好的库存管理、更准确的定价策略、改善的财务报告和减少的浪费。随着行业的不断发展，有效管理“直接消耗材料”的重要性将仍然是成功制造实践的基石。优先考虑这种理解的公司在竞争激烈的市场环境中可能会发现自己更具竞争力。