direct cost

direct cost的音标是[dɪˈrekt kɒst]，基本翻译是直接成本。速记技巧是使用简短的字母或符号来代替单词或词语。

直接成本的英文词源是direct，表示直接的，而cost则表示成本。直接成本是指可以直接计入某一特定产品或服务的成本，通常与生产过程直接相关。

直接成本的变化形式包括增加、减少、转移等。相关单词包括：

1. direct cost（直接成本）：可以直接计入某一特定产品或服务的成本。

2. indirect cost（间接成本）：不能直接计入某一特定产品或服务的成本，通常与生产过程间接相关。

3. cost cutting（削减成本）：通过减少开支和降低成本来降低企业的运营成本。

4. cost recovery（成本回收）：通过销售收入或其他方式收回成本，通常用于描述企业收回其投资或收回其投资回报的过程。

5. cost overrun（成本超支）：指实际成本超过预算成本的情况。

6. cost control（成本控制）：通过制定预算、监控开支和采取措施来控制成本的过程。

7. cost-benefit analysis（成本效益分析）：用于评估某项行动的成本和收益，以决定是否采取该行动。

8. cost-to-value ratio（成本效益比）：用于评估某项投资的成本和收益之间的比例，以决定是否值得投资。

9. overhead（间接费用）：指非直接与特定产品或服务相关的成本，通常包括管理费用、研发费用等。

10. fixed cost（固定成本）：指在一定时期内不会随着业务量变化的成本，例如租金、保险费等。

常用短语：

1. direct cost of production

2. direct costs of operation

3. direct costs of goods sold

4. direct costs of capital expenditure

5. direct labor cost

6. direct material cost

7. direct overhead cost

例句：

1. The company"s direct costs of production are mainly focused on labor and materials.

2. The direct costs of operation for this project are expected to exceed the budgeted amount.

3. The direct costs of goods sold for this company are usually higher than its overall profit margin.

4. The direct material cost of this product is the sum total of all materials used in its production process.

5. The direct labor cost for this project is high due to the large number of employees involved.

6. The direct overhead cost for this company is mainly reflected in its operating expenses.

英文小作文：

Direct Costs and Its Impact on Business Operations

Direct costs are a crucial component of business operations, as they directly affect a company"s profitability and cash flow. These costs include labor, materials, and other resources used in the production process, as well as capital expenditures incurred to maintain and improve the company"s facilities and equipment.

The accurate estimation and management of direct costs are essential for effective decision-making and resource allocation. By identifying and controlling these costs, companies can improve their financial performance and increase their market share.

However, direct costs can also pose challenges for companies, as they need to strike a balance between cost reduction and quality assurance. To address this issue, companies need to adopt efficient cost-control measures, such as implementing lean manufacturing principles, optimizing production processes, and adopting innovative technologies to reduce waste and improve productivity.

In conclusion, direct costs are an integral part of business operations and must be carefully managed to ensure optimal financial performance. By adopting effective cost-control measures, companies can achieve sustainable growth and remain competitive in the market.