prime cost

简明释义

主要成本

英英释义

例句

1.They found that labor costs significantly impacted their prime cost, leading to a need for staffing adjustments.

他们发现劳动力成本显著影响了他们的原材料成本，导致需要进行人员调整。

2.The restaurant owner calculated the prime cost to determine the profitability of each dish.

餐厅老板计算了原材料成本以确定每道菜的盈利能力。

3.To reduce expenses, the manager focused on lowering the prime cost without compromising quality.

为了降低开支，经理专注于降低原材料成本而不影响质量。

4.Understanding the prime cost is essential for any business that deals with manufacturing.

了解原材料成本对于任何从事制造业的企业都是至关重要的。

5.The accountant prepared a detailed report on the prime cost for the quarterly review.

会计为季度审查准备了一份关于原材料成本的详细报告。

作文

Understanding the concept of prime cost is essential for anyone involved in the manufacturing or service industries. The term prime cost refers to the direct costs associated with the production of goods or services. This includes the costs of raw materials and direct labor used in the creation of a product. For businesses, accurately calculating prime cost is crucial as it directly impacts pricing strategies, profitability, and overall financial health.To illustrate the importance of prime cost, consider a small bakery that produces various types of bread. The bakery must account for the cost of flour, sugar, yeast, and other ingredients as part of its prime cost. Additionally, the wages paid to the bakers who physically create the bread are also included in this calculation. By understanding the total prime cost, the bakery can set appropriate prices for their products, ensuring that they cover their costs while also making a profit.Moreover, monitoring prime cost over time allows businesses to identify trends and make informed decisions. For instance, if the prime cost of producing a certain item increases significantly, it may be necessary to adjust the selling price or find ways to reduce costs, such as negotiating better rates with suppliers or optimizing labor efficiency.In addition to its role in pricing, prime cost is also vital for budgeting and forecasting. Businesses often use historical prime cost data to predict future expenses and revenues. This information can guide investment decisions, staffing levels, and inventory management. For example, if a restaurant notices that its prime cost has been steadily rising, it might decide to review its menu and eliminate less profitable items, thereby improving its overall financial performance.Furthermore, understanding prime cost can help businesses maintain a competitive edge. In markets where competition is fierce, being able to manage and minimize prime cost can lead to more attractive pricing and increased customer loyalty. Companies that effectively analyze their prime cost can respond quickly to changes in market conditions, such as fluctuations in material costs or shifts in consumer demand.In conclusion, the concept of prime cost is not just a financial metric; it is a fundamental aspect of running a successful business. By grasping what prime cost entails and how to calculate it accurately, business owners can make better strategic decisions, optimize their operations, and ultimately drive profitability. Whether you are managing a small bakery or a large manufacturing plant, a thorough understanding of prime cost will empower you to navigate the complexities of your industry more effectively.

理解prime cost的概念对于任何参与制造或服务行业的人来说都是至关重要的。术语prime cost指的是与生产商品或服务相关的直接成本。这包括原材料的成本和用于创造产品的直接劳动成本。对于企业来说，准确计算prime cost至关重要，因为它直接影响定价策略、盈利能力和整体财务健康。为了说明prime cost的重要性，考虑一个小型面包店生产各种面包的情况。面包店必须将面粉、糖、酵母和其他成分的成本视为其prime cost的一部分。此外，支付给实际制作面包的面包师的工资也包括在这个计算中。通过了解总的prime cost，面包店可以为其产品设定适当的价格，确保覆盖成本并获得利润。此外，随着时间的推移监控prime cost使企业能够识别趋势并做出明智的决策。例如，如果某个项目的prime cost显著增加，可能需要调整销售价格或寻找降低成本的方法，比如与供应商协商更好的价格或优化劳动效率。除了在定价中的作用外，prime cost对预算和预测也至关重要。企业通常使用历史的prime cost数据来预测未来的支出和收入。这些信息可以指导投资决策、员工水平和库存管理。例如，如果一家餐厅注意到其prime cost持续上升，它可能决定审查菜单并消除利润较低的项目，从而改善整体财务表现。此外，理解prime cost可以帮助企业保持竞争优势。在竞争激烈的市场中，能够管理和最小化prime cost可以导致更具吸引力的定价和增加客户忠诚度。有效分析其prime cost的公司能够迅速应对市场条件的变化，例如材料成本波动或消费者需求的变化。总之，prime cost的概念不仅仅是一个财务指标；它是成功经营企业的基本方面。通过掌握prime cost所包含的内容以及如何准确计算它，企业主可以做出更好的战略决策，优化运营，并最终推动盈利能力。无论您是管理一家小型面包店还是大型制造厂，对prime cost的透彻理解将使您能够更有效地应对行业的复杂性。