costing

costing的音标是[kɔːstɪŋ]，基本翻译是“成本计算”。速记技巧是将其分解为单词的组成部分并进行记忆。

Costing这个词的词源可以追溯到拉丁语词根“costare”，意为“计算”。在英语中，这个词被借用来表示“成本计算”或“成本分析”。它的变化形式包括过去式“costed”，过去分词“costed”和现在分词“costing”。

相关单词：

1. “cost”意为“成本”，直接来源于costing，表示计算成本的最终结果。

2. “re-cost”意为“重新计算成本”，通过添加前缀re-，表示重新审视并重新进行成本计算。

3. “over-cost”意为“高估成本”，通过添加前缀over-，表示过度估计或高估成本。

4. “undercost”意为“低于成本”，表示低于生产或销售所需的实际成本。

5. “cost-benefit analysis”意为“成本效益分析”，是一种评估项目或决策的财务效益的方法。

6. “cost-effective”意为“成本效益高的”，表示在考虑成本和效益时，某个决策或行动是值得的。

7. “cost-reduction”意为“成本削减”，表示通过各种方式降低成本。

8. “profit-and-loss statement”意为“盈利和亏损报表”，用于展示公司的盈利和亏损情况，也涉及到成本。

9. “variable cost”意为“可变成本”，与固定成本相对，指的是随着生产或服务量变化而变化的成本。

10. “opportunity cost”意为“机会成本”，指的是为了选择一个行动而放弃的其他潜在利益。

常用短语：

1. cost per unit：单位成本

2. cost recovery费用回收

3. cost-benefit analysis成本效益分析

4. cost-effectiveness analysis成本效果分析

5. total cost of ownership总拥有成本

6. marginal cost边际成本

7. unit cost单件成本

例句：

1. We need to calculate the costing of producing this new product.

2. The company"s cost-benefit analysis showed that investing in new equipment would be profitable.

3. The cost-effectiveness of this new technology needs to be carefully evaluated.

4. The total cost of ownership for this vehicle is high, but it is well worth the investment.

5. The marginal cost of producing additional units is low.

6. We need to determine the unit cost of each item before we can quote a price.

7. The company is committed to reducing its total cost of ownership by optimizing its supply chain.

英文小作文：

Cost Management in Modern Business

Cost management is essential in modern business, as it helps companies stay competitive and profitable. Through cost-benefit analysis, companies can identify the most cost-effective ways to produce and deliver products and services.

Moreover, total cost of ownership is becoming increasingly important as it takes into account the entire lifecycle of a product or service, from procurement to maintenance and disposal. By reducing total costs, companies can increase their returns and remain competitive in the market.

In addition, cost management plays a key role in decision-making, as it helps companies prioritize resources and allocate them efficiently. By understanding the costs and benefits of various options, companies can make informed decisions that will help them achieve their business objectives.

Therefore, effective cost management is crucial for success in modern business, as it helps companies stay profitable, stay competitive, and make informed decisions that are in line with their business strategy.