顯性成本
出自 MBA智库百科(https://wiki.mbalib.com/)
顯性成本（Explicit Cost）
目錄 |
顯性成本是指計入賬內的、看得見的實際支出，例如支付的生產費用、工資費用、市場營銷費用等，因而它是有形的成本。一般成本會計計算出來的成本都是顯性成本，銷售收入減去顯性成本以後的餘額稱為賬面利潤。從某種角度講，顯性成本反映的是實際應用成本，可以在產品價值中得到反映並具有可直接計算的特點。
也可以說是企業從事一項經濟活動時所需要花費的貨幣支出，包括雇員工資、購買原材料、燃料、及添置或租用設備的費用，利息，保險費，廣告費以及稅金等。
原材料成本
原材料環節的成本浪費：原材料(裁剪)使用不當，消耗率超標(welding rod)生產質量不穩定，次品率過高導致返工人為錯誤，用錯了料(anti static)部門溝通不暢，導致死貨(plastic)不善於利用邊角餘料錯誤或差劣的模具，或模具維護問題。
人工環節的成本浪費：未受過訓練或訓練不足之員工(more than just wages)員工情緒低沉個別工人操作速度太慢缺少熟練勞工高員工跳槽率。
庫存環節的成本浪費：銷售預測不准確採購管理不精準不當的物質儲存不准確之製成品, 半成品及包裝材料庫存量在產庫存沒有被及時有效管理，積壓過多過期的原料，舊款的製成品，如不再用也是成本損失
應收賬款環節的成本浪費：應收賬款政策模糊，沒有標準應收賬款責任人不明確，或未能與個人績效掛鉤應收賬款催收不及時賒欠程式不嚴格。
特殊運輸/退貨和索賠
特殊運輸/退貨和索賠環節的成本浪費：產品品質問題(overseas repair, replacemet)交貨不及時(line down charge)摻雜的成品(UK parts)錯誤的標簽(above)。
評論(共10條)
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