显性成本
出自 MBA智库百科(https://wiki.mbalib.com/)
显性成本（Explicit Cost）
目录 |
显性成本是指计入账内的、看得见的实际支出，例如支付的生产费用、工资费用、市场营销费用等，因而它是有形的成本。一般成本会计计算出来的成本都是显性成本，销售收入减去显性成本以后的余额称为账面利润。从某种角度讲，显性成本反映的是实际应用成本，可以在产品价值中得到反映并具有可直接计算的特点。
也可以说是企业从事一项经济活动时所需要花费的货币支出，包括雇员工资、购买原材料、燃料、及添置或租用设备的费用，利息，保险费，广告费以及税金等。
原材料成本
原材料环节的成本浪费：原材料(裁剪)使用不当，消耗率超标(welding rod)生产质量不稳定，次品率过高导致返工人为错误，用错了料(anti static)部门沟通不畅，导致死货(plastic)不善于利用边角余料错误或差劣的模具，或模具维护问题。
人工环节的成本浪费：未受过训练或训练不足之员工(more than just wages)员工情绪低沉个别工人操作速度太慢缺少熟练劳工高员工跳槽率。
库存环节的成本浪费：销售预测不准确采购管理不精准不当的物质储存不准确之制成品, 半成品及包装材料库存量在产库存没有被及时有效管理，积压过多过期的原料，旧款的制成品，如不再用也是成本损失
应收账款环节的成本浪费：应收账款政策模糊，没有标准应收账款责任人不明确，或未能与个人绩效挂钩应收账款催收不及时赊欠程序不严格。
特殊运输/退货和索赔
特殊运输/退货和索赔环节的成本浪费：产品品质问题(overseas repair, replacemet)交货不及时(line down charge)掺杂的成品(UK parts)错误的标签(above)。
评论(共10条)
It is not a cost if it has incurred. A cost of an action(physical items have no costs. Costs are relevant to behaviors only),must be an estimated amount, before the action. Surely, if it has not yet sunk, it must be a part of the cost,as each and every economic cost is the opportunity cost. Although these so called explicit cost are highly likely incurred in the business plan,they are not the actual incurred expenditures because accounting costs are not economic costs.
Opportunity cost is not only the highest alternative income forsaken due to current selection, no matter whether in money terms,it includes the direct estimated expenditures so called explicit costs. If we use this budget in other place, we can have an opportunity to generate some incomes. It is why economic cost is the sum of implied cost and explicit cost. When explicit cost or budget remains unchanged,for the decision maker,only the difference between implied costs is relevant. But when the budget is different, we cannot ignore explicit costs as inseparable part of a completed economic cost.
It is not a cost if it has incurred. A cost of an action(physical items have no costs. Costs are relevant to behaviors only),must be an estimated amount, before the action. Surely, if it has not yet sunk, it must be a part of the cost,as each and every economic cost is the opportunity cost. Although these so called explicit cost are highly likely incurred in the business plan,they are not the actual incurred expenditures because accounting costs are not economic costs.
eh
good