allowance for breakage

简明释义

破损定额

英英释义

A provision or adjustment made in accounting or inventory management to account for items that may be damaged or broken during handling or storage.

在会计或库存管理中,为了考虑在处理或存储过程中可能损坏或破碎的物品而做出的规定或调整。

例句

1.The warehouse manager calculated the allowance for breakage before placing the order.

仓库经理在下订单前计算了破损容差

2.The supplier offers a discount if the allowance for breakage exceeds a certain percentage.

如果破损容差超过某个百分比,供应商会提供折扣。

3.When preparing the budget, we need to include an allowance for breakage in our calculations.

在准备预算时,我们需要在计算中包含一个破损容差

4.The company sets an allowance for breakage to account for any damaged goods during shipping.

公司设定了一个破损容差以计算运输过程中任何损坏的货物。

5.In the restaurant business, it's important to have an allowance for breakage for dishes and glassware.

在餐饮行业,针对餐具和玻璃器皿有一个破损容差是很重要的。

作文

In any business that deals with physical goods, it is crucial to account for potential losses during handling and transportation. One common term used in this context is allowance for breakage, which refers to the estimated percentage of items that may be damaged or broken before they reach the customer. This concept is especially important in industries such as glass manufacturing, ceramics, and fragile electronics, where the risk of breakage is significantly higher than in other sectors.When a company sets its production goals and pricing strategies, it must take into consideration the allowance for breakage to ensure that it remains profitable. For instance, if a glass manufacturer produces 10,000 vases and anticipates that 5% will break during production or shipping, it needs to adjust its output accordingly. This means that the company should aim to produce around 10,500 vases to meet the demand for 10,000 sellable units after accounting for the potential losses. By incorporating the allowance for breakage into their planning, businesses can avoid overpromising and underdelivering, which can lead to dissatisfied customers and lost revenue.Moreover, the allowance for breakage is not only a practical consideration but also a financial one. Companies often have to factor these potential losses into their pricing models. If a business knows that it will lose a certain percentage of its inventory due to breakage, it may increase the prices of its products to cover these anticipated costs. This can affect consumer behavior, as higher prices might deter some customers, while others may still be willing to pay a premium for quality goods that are less likely to break.In addition to financial implications, the allowance for breakage also has operational impacts. Businesses need to train their staff on proper handling techniques to minimize damage. This includes educating employees on how to pack fragile items securely and how to handle them during transportation. By reducing the rate of breakage, companies can lower their allowance for breakage and improve their overall efficiency and profitability.Furthermore, understanding the allowance for breakage is essential when it comes to inventory management. Companies must keep track of their stock levels and adjust their orders based on the anticipated breakage rates. This can help prevent overstocking, which can tie up capital and lead to increased storage costs. On the other hand, underestimating the allowance for breakage can result in stockouts, leaving customers frustrated and leading to lost sales opportunities.In conclusion, the concept of allowance for breakage is a vital aspect of managing a business that deals with tangible products. By accurately estimating and incorporating this allowance into their operations, companies can enhance their profitability, improve customer satisfaction, and streamline their processes. Whether it's through better training for employees, more accurate pricing strategies, or efficient inventory management, understanding the allowance for breakage is key to success in the competitive world of retail and manufacturing.

在任何处理实物商品的企业中,考虑到在处理和运输过程中可能发生的损失至关重要。一个常用的术语是破损补偿,它指的是在商品到达客户之前,可能会损坏或破碎的物品的估计百分比。这个概念在玻璃制造、陶瓷和易碎电子产品等行业尤为重要,因为这些行业的破损风险远高于其他行业。当一家公司设定生产目标和定价策略时,必须考虑破损补偿以确保盈利。例如,如果一家玻璃制造商生产了10,000个花瓶,并预计在生产或运输过程中有5%会破损,那么它需要相应地调整产量。这意味着公司应计划生产约10,500个花瓶,以满足10,000个可销售单位的需求,同时考虑到潜在的损失。通过将破损补偿纳入规划中,企业可以避免过度承诺和未能交付,这可能导致客户不满和收入损失。此外,破损补偿不仅是一个实际考虑因素,也是一个财务因素。公司通常需要将这些潜在损失计算到其定价模型中。如果一家企业知道由于破损将损失一定比例的库存,它可能会提高产品价格以覆盖这些预期成本。这可能会影响消费者行为,因为较高的价格可能会使一些客户却步,而其他客户仍然愿意为质量更高、不易破损的商品支付溢价。除了财务影响之外,破损补偿还具有运营影响。企业需要培训员工掌握正确的处理技术,以最大限度地减少损坏。这包括教育员工如何安全地包装易碎物品,以及如何在运输过程中处理它们。通过降低破损率,公司可以降低破损补偿,并提高整体效率和盈利能力。此外,理解破损补偿对于库存管理也至关重要。公司必须跟踪库存水平,并根据预期的破损率调整订单。这可以帮助防止过度库存,这会占用资本并导致增加的存储成本。另一方面,低估破损补偿可能导致缺货,让客户感到沮丧,从而导致失去销售机会。总之,破损补偿的概念是管理处理有形产品的企业的重要方面。通过准确估计和将此补偿纳入运营中,公司可以提高盈利能力,改善客户满意度,并简化流程。无论是通过对员工进行更好的培训,更准确的定价策略,还是高效的库存管理,理解破损补偿是零售和制造竞争世界成功的关键。

相关单词

allowance

allowance详解:怎么读、什么意思、用法

breakage

breakage详解:怎么读、什么意思、用法