giá thành
Definition
- Noun:
- Cost price: The total expenditure incurred by an enterprise in manufacturing a specific product. This includes wages, costs of raw materials, fuel, depreciation of fixed assets, and expenses for production management and services.
- Manufacturing cost / Production cost: The direct financial outlay required to produce a good, distinct from its selling price.
Usage Examples
- Noun:
- Giá thành của sản phẩm này khá cao. (The cost price of this product is quite high.)
- Công ty đang tìm cách hạ giá thành. (The company is looking for ways to reduce the production cost.)
- Giá thành bao gồm chi phí nguyên vật liệu và nhân công. (The manufacturing cost includes material and labor expenses.)
Advanced Usage
"giá thành sản phẩm": product cost.
- Phân tích giá thành sản phẩm là bước quan trọng. (Analyzing the product cost is an important step.)
"giá thành toàn bộ": total cost, complete cost (often including all indirect and overhead expenses).
- Chúng ta cần tính toán giá thành toàn bộ cho dự án. (We need to calculate the total cost for the project.)
Variants and Related Words
Giá vốn (n): Cost of goods sold (COGS). Often used in trading contexts for the direct cost of purchased goods.
- Giá vốn hàng bán đã tăng. (The cost of goods sold has increased.)
Chi phí (n): Cost, expense. A broader term for any expenditure.
- Chi phí sản xuất cần được kiểm soát. (Production costs need to be controlled.)
Synonyms
- Production cost: The cost incurred during manufacturing.
- Manufacturing cost: Synonymous with production cost.
- Unit cost: The cost for a single unit of product.
Related Terms and Concepts
Giá bán (Selling price): The price at which a product is sold to customers.
- Giá bán phải cao hơn giá thành. (The selling price must be higher than the cost price.)
Lợi nhuận (Profit): The financial gain when selling price exceeds cost price.
- Lợi nhuận phụ thuộc vào chênh lệch giữa giá bán và giá thành. (Profit depends on the difference between the selling price and the cost price.)
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Cost price
