prime costing

简明释义

主要成本计算

英英释义

例句

1.The chef adjusted the menu based on the prime costing 主要成本 analysis from last quarter.

厨师根据上个季度的主要成本 prime costing分析调整了菜单。

2.Understanding prime costing 主要成本 is essential for accurate pricing strategies.

理解主要成本 prime costing对于准确的定价策略至关重要。

3.By calculating the prime costing 主要成本, the company was able to improve its profit margins.

通过计算主要成本 prime costing，公司能够改善其利润率。

4.The restaurant manager reviewed the prime costing 主要成本 to identify areas for reducing expenses.

餐厅经理审查了主要成本 prime costing以识别减少开支的领域。

5.The accountant provided a detailed report on prime costing 主要成本 for the new product line.

会计为新产品线提供了关于主要成本 prime costing的详细报告。

作文

In the world of manufacturing and service industries, understanding the concept of prime costing is crucial for effective financial management. Prime costing refers to the total direct costs associated with the production of goods or services. This includes direct materials, direct labor, and any other direct expenses that can be traced back to the product. By focusing on these primary costs, businesses can gain valuable insights into their overall profitability and operational efficiency.One of the key components of prime costing is direct materials. These are the raw materials that are directly used in the manufacturing process. For instance, a furniture manufacturer would consider wood, nails, and varnish as direct materials. Understanding the cost of these materials helps businesses manage their budgets effectively and make informed purchasing decisions.Another important element of prime costing is direct labor. This refers to the wages paid to workers who are directly involved in the production process. For example, in a bakery, the salaries of bakers and pastry chefs would fall under direct labor. Monitoring these costs is essential for ensuring that labor expenses do not exceed the revenue generated by the products being sold.Additionally, prime costing may include other direct expenses that can be attributed to the production process. This could encompass costs such as equipment rental or utilities consumed during manufacturing. By calculating these expenses, businesses can establish a clearer picture of their total production costs.The significance of prime costing extends beyond just tracking expenses. It plays a vital role in pricing strategies. When businesses understand their prime costs, they can set prices that not only cover these costs but also contribute to profit margins. For example, if a company knows that its prime costing for a product is $50, it might decide to price the product at $75 to achieve a desired profit margin.Moreover, prime costing aids in budgeting and forecasting. By analyzing past data on direct costs, companies can predict future expenses and adjust their budgets accordingly. This proactive approach allows for better financial planning and resource allocation.In conclusion, mastering the concept of prime costing is essential for any business involved in production. It provides a foundation for understanding direct costs, influences pricing strategies, and supports effective budgeting. As industries continue to evolve, companies that leverage prime costing will be better equipped to navigate financial challenges and enhance their profitability. Therefore, it is imperative for business owners and managers to familiarize themselves with this fundamental aspect of cost accounting to ensure long-term success.

在制造业和服务行业中，理解“prime costing”的概念对于有效的财务管理至关重要。“prime costing”指的是与生产商品或提供服务相关的所有直接成本。这包括直接材料、直接人工以及任何可以追溯到产品的其他直接费用。通过关注这些主要成本，企业可以获得有关其整体盈利能力和运营效率的宝贵见解。“prime costing”的一个关键组成部分是直接材料。这些是直接用于制造过程的原材料。例如，家具制造商会将木材、钉子和清漆视为直接材料。了解这些材料的成本有助于企业有效管理预算并做出明智的采购决策。另一个重要的元素是直接人工。这指的是支付给直接参与生产过程的工人的工资。例如，在一家面包店中，面包师和糕点厨师的工资属于直接人工。监控这些成本对于确保人工费用不超过销售产品所产生的收入至关重要。此外，“prime costing”可能还包括可归因于生产过程的其他直接费用。这可能包括设备租赁费或制造过程中消耗的公用事业费用。通过计算这些费用，企业可以更清晰地了解其总生产成本。“prime costing”的重要性不仅仅在于跟踪费用。它在定价策略中也起着至关重要的作用。当企业了解其主要成本时，他们可以设定价格，不仅覆盖这些成本，还能贡献利润率。例如，如果一家公司知道其产品的“prime costing”为50美元，它可能决定将产品定价为75美元，以实现所需的利润率。此外，“prime costing”有助于预算和预测。通过分析过去的直接成本数据，公司可以预测未来的支出，并相应调整预算。这种主动的方法允许更好的财务规划和资源分配。总之，掌握“prime costing”的概念对任何参与生产的企业都是至关重要的。它为理解直接成本提供了基础，影响定价策略，并支持有效的预算。因此，企业主和管理者必须熟悉这一成本会计的基本方面，以确保长期成功。