actual cost

简明释义

实际成本

英英释义

例句

1.To make informed decisions, we must compare the estimated costs with the actual cost 实际成本.

为了做出明智的决策，我们必须将估算成本与实际成本进行比较。

2.The accountant reported that the actual cost 实际成本 of labor was higher than anticipated.

会计报告称，劳动力的实际成本高于预期。

3.The project was completed, but the actual cost 实际成本 exceeded our initial budget by 20%.

项目完成了，但实际成本超出了我们最初预算的20%。

4.We need to analyze the actual cost 实际成本 of materials before finalizing the budget.

在最终确定预算之前，我们需要分析材料的实际成本。

5.The actual cost 实际成本 of the event was much lower than we had feared.

活动的实际成本远低于我们的担忧。

作文

In the world of business and finance, understanding the concept of actual cost is crucial for effective decision-making and budgeting. The term actual cost refers to the real expenses incurred in the production of goods or services, as opposed to estimated or projected costs. This distinction is significant because it helps businesses assess their financial performance accurately and make informed choices about future investments.When a company begins a project, it typically prepares a budget based on forecasts and estimates. These projections are essential for planning, as they guide the allocation of resources and set expectations for profitability. However, as the project progresses, various factors can influence the final expenses, leading to discrepancies between estimated costs and the actual cost. For example, unforeseen delays, changes in material prices, or labor shortages can all increase the actual cost beyond initial estimates.Understanding the actual cost is not only vital for internal management but also for external reporting. Investors and stakeholders often rely on accurate financial data to evaluate a company's performance. If a business consistently underestimates its actual cost, it may mislead investors about its profitability and financial health. Therefore, tracking and analyzing actual cost is essential for maintaining transparency and trust in business operations.Moreover, knowing the actual cost allows companies to identify inefficiencies and areas for improvement. By comparing projected costs with actual cost, businesses can pinpoint where they are overspending and implement strategies to reduce expenses. For instance, if a company finds that its actual cost for raw materials is significantly higher than anticipated, it may seek alternative suppliers or negotiate better rates to improve its bottom line.In addition, the concept of actual cost plays a critical role in pricing strategies. Businesses must ensure that their prices cover not only the actual cost of production but also contribute to profit margins. Failure to account for actual cost in pricing can lead to financial losses and jeopardize the viability of the business. Therefore, understanding this concept is fundamental for any entrepreneur or manager.Furthermore, the actual cost can vary across different projects and industries. In manufacturing, for example, the actual cost may include direct costs like materials and labor, as well as indirect costs such as overhead and administrative expenses. In contrast, service-based industries might have different components contributing to the actual cost, such as employee training and service delivery costs. Recognizing these differences is essential for accurate financial analysis and reporting.In conclusion, the concept of actual cost is integral to effective financial management in any organization. It provides a clear picture of what a business truly spends to produce goods or services, enabling better decision-making, budgeting, and pricing strategies. By focusing on actual cost, companies can enhance their efficiency, maintain transparency with stakeholders, and ultimately drive profitability. As the business landscape continues to evolve, understanding and managing actual cost will remain a cornerstone of successful financial practices.

在商业和金融的世界中，理解实际成本的概念对于有效的决策和预算至关重要。术语实际成本指的是在生产商品或服务过程中实际发生的费用，而不是估算或预测的成本。这一区别非常重要，因为它帮助企业准确评估其财务表现，并对未来投资做出明智的选择。当一家公司开始一个项目时，通常会根据预测和估算准备预算。这些预测对于规划至关重要，因为它们指导资源的分配并设定盈利预期。然而，随着项目的进展，各种因素可能会影响最终费用，导致估算成本与实际成本之间出现差异。例如，意外的延误、材料价格的变化或劳动力短缺都可能使实际成本超出初步估算。了解实际成本不仅对内部管理至关重要，而且对外部报告也同样重要。投资者和利益相关者通常依赖准确的财务数据来评估公司的表现。如果一家企业不断低估其实际成本，可能会误导投资者关于其盈利能力和财务健康状况。因此，跟踪和分析实际成本对于保持业务运营的透明度和信任至关重要。此外，了解实际成本使公司能够识别低效和改进领域。通过将预计成本与实际成本进行比较，企业可以找出超支的地方，并实施降低费用的策略。例如，如果一家公司发现其原材料的实际成本远高于预期，它可能会寻找替代供应商或谈判更好的价格，以改善其利润。此外，实际成本的概念在定价策略中也起着关键作用。企业必须确保其价格不仅覆盖生产的实际成本，还要为利润空间做出贡献。如果未能在定价中考虑实际成本，可能会导致财务损失，危及企业的生存。因此，理解这一概念对于任何企业家或管理者来说都是基础。此外，不同项目和行业的实际成本可能会有所不同。在制造业中，例如，实际成本可能包括直接成本，例如材料和劳动力，以及间接成本，如间接费用和行政开支。相比之下，基于服务的行业可能有不同的组成部分影响实际成本，例如员工培训和服务交付成本。认识到这些差异对于准确的财务分析和报告至关重要。总之，实际成本的概念是任何组织有效财务管理的基石。它提供了企业实际花费多少来生产商品或服务的清晰图景，使得更好的决策、预算和定价策略成为可能。通过关注实际成本，公司可以提高效率，保持与利益相关者的透明度，并最终推动盈利能力。随着商业环境的不断发展，理解和管理实际成本将始终是成功财务实践的基石。