prime cost

简明释义

生产成本

英英释义

例句

1.They found that their prime cost had increased due to rising ingredient prices.

他们发现由于原料价格上涨，原材料成本增加了。

2.Understanding the prime cost is crucial for managing a successful catering business.

了解原材料成本对于管理成功的餐饮业务至关重要。

3.The restaurant owner calculated the prime cost to determine how much to charge for each dish.

餐厅老板计算了原材料成本以确定每道菜的定价。

4.The accountant provided a detailed report on the prime cost for the last quarter.

会计提供了关于上一季度的原材料成本的详细报告。

5.By reducing labor costs, they were able to lower their prime cost significantly.

通过降低人工成本，他们能够显著降低原材料成本。

作文

In the world of business and finance, understanding various cost components is crucial for effective management and decision-making. One such essential term is prime cost, which refers to the direct costs incurred in the production of goods or services. These costs typically include direct materials and direct labor, which are fundamental in determining the overall profitability of a business. For example, if a company manufactures furniture, the cost of wood and fabric used, along with the wages paid to workers who assemble the furniture, would be classified as prime cost.

Calculating prime cost is vital for businesses because it helps them understand their cost structure and pricing strategy. By knowing the prime cost, companies can set prices that not only cover these direct costs but also contribute to fixed costs and profit margins. This calculation also aids in budgeting and forecasting future expenses, ensuring that businesses remain financially healthy.

Moreover, analyzing prime cost allows businesses to identify areas where they can improve efficiency. For instance, if a company notices that its prime cost is rising, it may investigate whether there are more cost-effective suppliers for raw materials or if there are ways to enhance labor productivity. Reducing the prime cost can lead to increased profitability without necessarily raising prices, making a business more competitive in the market.

Additionally, understanding prime cost is essential for financial reporting. Investors and stakeholders often look at a company's prime cost when assessing its operational efficiency and profitability. A lower prime cost relative to sales indicates better management of direct costs, which can enhance investor confidence and attract potential funding.

In conclusion, the concept of prime cost is a foundational element in the realm of business finance. It encompasses the direct costs associated with producing goods and services, playing a significant role in pricing strategies, budgeting, and operational efficiency. By effectively managing prime cost, businesses can improve their profitability and sustain their competitive edge in the market. Therefore, grasping the nuances of prime cost is indispensable for anyone involved in business management or finance, as it directly impacts a company's bottom line and long-term success.

在商业和金融的世界中，理解各种成本组成部分对于有效管理和决策至关重要。其中一个重要术语是直接成本，它指的是在生产商品或服务过程中产生的直接成本。这些成本通常包括直接材料和直接劳动力，这对于确定企业的整体盈利能力至关重要。例如，如果一家公司生产家具，使用的木材和面料的成本，以及支付给组装家具工人的工资，就会被归类为直接成本。

计算直接成本对企业至关重要，因为它帮助他们理解其成本结构和定价策略。通过了解直接成本，公司可以设定价格，不仅覆盖这些直接成本，还能为固定成本和利润率做出贡献。这项计算还有助于预算编制和预测未来支出，确保企业保持财务健康。

此外，分析直接成本使企业能够识别可以提高效率的领域。例如，如果一家公司注意到其直接成本上升，它可能会调查是否有更具成本效益的原材料供应商，或者是否有提高劳动生产率的方法。降低直接成本可以在不必提高价格的情况下提高盈利能力，使企业在市场上更具竞争力。

此外，理解直接成本对于财务报告也至关重要。投资者和利益相关者通常会在评估公司的运营效率和盈利能力时关注其直接成本。相对于销售额较低的直接成本表明更好的直接成本管理，这可以增强投资者信心并吸引潜在资金。

总之，直接成本的概念是商业金融领域的基础要素。它包含与生产商品和服务相关的直接成本，在定价策略、预算和运营效率中发挥着重要作用。通过有效管理直接成本，企业可以提高盈利能力并维持其在市场上的竞争优势。因此，掌握直接成本的细微差别对于任何参与商业管理或金融的人来说都是不可或缺的，因为这直接影响到公司的底线和长期成功。