cost of goods manufactured and sold

简明释义

制造和销售货品成本表

英英释义

例句

1.The accounting department prepared a report on the cost of goods manufactured and sold for the last quarter.

会计部门为上一个季度准备了一份关于已制造和销售商品的成本的报告。

2.Reducing the cost of goods manufactured and sold can significantly improve the bottom line.

降低已制造和销售商品的成本可以显著改善净利润。

3.Understanding the cost of goods manufactured and sold helps in pricing products effectively.

理解已制造和销售商品的成本有助于有效定价产品。

4.The company needs to calculate the cost of goods manufactured and sold to determine its profitability.

公司需要计算已制造和销售商品的成本以确定其盈利能力。

5.Investors often look at the cost of goods manufactured and sold to assess a company's efficiency.

投资者通常查看已制造和销售商品的成本来评估公司的效率。

作文

Understanding the concept of cost of goods manufactured and sold is essential for anyone involved in business or accounting. This term refers to the total cost incurred by a company to produce and sell its products during a specific period. It includes all expenses related to manufacturing, such as raw materials, labor, and overhead costs. By analyzing the cost of goods manufactured and sold, businesses can gain insights into their production efficiency and profitability. In a competitive market, managing the cost of goods manufactured and sold effectively can significantly impact a company's bottom line. For instance, if a manufacturer can reduce the cost of raw materials through bulk purchasing or negotiate better rates with suppliers, this reduction directly influences the overall cost of goods manufactured and sold. Consequently, a lower cost can lead to higher profit margins, allowing the company to reinvest in growth or offer competitive pricing to attract more customers.Moreover, understanding the cost of goods manufactured and sold helps businesses set appropriate pricing strategies. If a company knows its production costs, it can price its products to ensure that there is a sufficient margin between the selling price and the cost of goods manufactured and sold. This margin is crucial for covering other operational expenses and achieving profitability. Another important aspect of the cost of goods manufactured and sold is its role in financial reporting. Businesses must report this figure on their income statements, as it directly affects gross profit. Gross profit is calculated by subtracting the cost of goods manufactured and sold from total revenue. A higher gross profit indicates a more efficient production process and better cost management.Investors and stakeholders closely examine the cost of goods manufactured and sold when evaluating a company's performance. A consistent increase in this cost without a corresponding increase in sales may raise red flags about a company's operational efficiency. On the other hand, a decrease in the cost of goods manufactured and sold while maintaining or growing sales can indicate effective management and a strong competitive position in the market.In conclusion, the cost of goods manufactured and sold is a critical metric for businesses, providing insights into production costs, pricing strategies, and overall financial health. By closely monitoring and managing this cost, companies can enhance their profitability and sustain their competitive edge in the market. Understanding this concept is not only beneficial for accountants and business owners but also for anyone interested in the economic dynamics of production and sales.

理解制造和销售成本的概念对于任何参与商业或会计的人来说都是至关重要的。这个术语指的是公司在特定期间内生产和销售其产品所产生的总成本。它包括与制造相关的所有费用，如原材料、劳动力和间接费用。通过分析制造和销售成本，企业可以深入了解其生产效率和盈利能力。在竞争激烈的市场中，有效管理制造和销售成本可以显著影响公司的利润。例如，如果制造商能够通过批量采购降低原材料成本或与供应商谈判更好的价格，这种减少将直接影响整体的制造和销售成本。因此，较低的成本可以导致更高的利润率，使公司能够重新投资于增长或提供具有竞争力的价格以吸引更多客户。此外，理解制造和销售成本有助于企业制定适当的定价策略。如果公司知道其生产成本，它可以定价以确保销售价格与制造和销售成本之间有足够的利润空间。这一利润空间对于覆盖其他运营费用和实现盈利至关重要。制造和销售成本的另一个重要方面是其在财务报告中的作用。企业必须在其损益表上报告这一数字，因为它直接影响毛利润。毛利润是通过从总收入中减去制造和销售成本来计算的。较高的毛利润表示更高效的生产过程和更好的成本管理。投资者和利益相关者在评估公司的表现时，会密切关注制造和销售成本。如果这一成本持续增加而销售没有相应增长，可能会对公司的运营效率提出警示。另一方面，在维持或增长销售的同时，制造和销售成本的减少可以表明有效的管理和强大的市场竞争地位。总之，制造和销售成本是企业的重要指标，为生产成本、定价策略和整体财务健康提供了洞察。通过密切监控和管理这一成本，公司可以提高盈利能力，并在市场上保持竞争优势。理解这一概念不仅对会计师和企业主有益，而且对任何对生产和销售的经济动态感兴趣的人都是有帮助的。