transferred-out cost

简明释义

转出成本

英英释义

例句

1.The accountant calculated the total expenses, including the transferred-out cost which refers to the costs allocated to other departments.

会计计算了总费用，包括转出成本，即分配给其他部门的成本。

2.In our quarterly report, we need to highlight the transferred-out cost to better understand inter-departmental financial flows.

在我们的季度报告中，我们需要强调转出成本以更好地理解部门间的财务流动。

3.To assess profitability, we must account for the transferred-out cost in our financial analysis.

为了评估盈利能力，我们必须在财务分析中考虑转出成本。

4.Management requested a detailed breakdown of the transferred-out cost for better decision-making.

管理层要求详细列出转出成本，以便做出更好的决策。

5.The transferred-out cost for the project was significant, impacting our overall budget.

该项目的转出成本相当可观，影响了我们的整体预算。

作文

In the world of business and finance, understanding various cost concepts is crucial for effective management and decision-making. One such important concept is the transferred-out cost, which refers to the expenses associated with goods or services that have been moved from one department or division to another within the same organization. This cost is essential for internal accounting and helps in evaluating the performance of different segments of a business. By accurately tracking these costs, companies can gain insights into their operational efficiency and profitability.When a product is manufactured, it incurs various costs such as raw materials, labor, and overhead. Once the product is completed, it may be transferred to another department for further processing, distribution, or sale. The transferred-out cost includes all the costs incurred up to the point of transfer. For instance, if a manufacturing department produces widgets and then sends them to the sales department, the total expenses related to those widgets until they leave the manufacturing floor constitute the transferred-out cost.Accurately calculating the transferred-out cost is vital for several reasons. First, it allows businesses to determine the true cost of their products, which is essential for pricing strategies. If a company underestimates its transferred-out cost, it may set prices too low, leading to reduced profit margins. Conversely, overestimating costs can result in pricing products out of the market.Second, understanding transferred-out cost aids in budget preparation and financial forecasting. By analyzing these costs, businesses can allocate resources more effectively and identify areas where efficiencies can be gained. For example, if a particular department consistently has high transferred-out costs, management may investigate to find ways to reduce these expenses, whether through process improvements or renegotiating supplier contracts.Moreover, the transferred-out cost plays a significant role in performance measurement. Companies often use these costs to assess the profitability of different departments or product lines. By comparing the transferred-out cost against revenue generated from the sales of the transferred goods, managers can evaluate which areas of the business are performing well and which may need additional attention or resources.In conclusion, the concept of transferred-out cost is integral to the financial health of an organization. It provides valuable insights into cost management, pricing strategies, budgeting, and performance evaluation. Businesses that effectively track and analyze their transferred-out costs are better positioned to make informed decisions that enhance their operational efficiency and profitability. As the business landscape continues to evolve, the ability to accurately assess and manage these costs will remain a key factor in achieving long-term success.

在商业和金融的世界中，理解各种成本概念对于有效管理和决策至关重要。其中一个重要的概念是转移成本，它指的是与商品或服务从一个部门或分部转移到另一个部门或分部相关的费用。这种成本对于内部会计至关重要，有助于评估企业不同部门的绩效。通过准确跟踪这些成本，公司可以深入了解其运营效率和盈利能力。当一项产品被制造出来时，它会产生各种成本，例如原材料、劳动力和间接费用。一旦产品完成，它可能会被转移到另一个部门进行进一步处理、分配或销售。转移成本包括在转移点之前所产生的所有费用。例如，如果一个制造部门生产小部件，然后将它们发送到销售部门，那么这些小部件在离开制造车间之前的所有费用就构成了转移成本。准确计算转移成本至关重要，原因有几个。首先，它使企业能够确定其产品的真实成本，这对于定价策略至关重要。如果一家公司低估了其转移成本，可能会将价格定得过低，从而导致利润率下降。相反，过高的成本估算可能会导致产品价格过高，无法进入市场。其次，理解转移成本有助于预算编制和财务预测。通过分析这些成本，企业可以更有效地分配资源，并识别可以提高效率的领域。例如，如果某个部门的转移成本持续较高，管理层可能会调查以寻找降低这些费用的方法，无论是通过流程改进还是重新谈判供应商合同。此外，转移成本在绩效测量中也发挥着重要作用。公司通常使用这些成本来评估不同部门或产品线的盈利能力。通过将转移成本与转移商品的销售收入进行比较，管理人员可以评估业务的哪些领域表现良好，哪些可能需要额外关注或资源。总之，转移成本的概念对组织的财务健康至关重要。它提供了有关成本管理、定价策略、预算编制和绩效评估的宝贵见解。有效跟踪和分析其转移成本的企业更有可能做出明智的决策，从而提高运营效率和盈利能力。随着商业环境的不断发展，准确评估和管理这些成本的能力将继续成为实现长期成功的关键因素。