1.
manufacturing cost; cost of production; cost of goods manufactured
The total cost incurred in producing goods, including raw materials, labor, and factory overhead. A key accounting term used in financial statements and business management.
Composed of 製造 (manufacturing) and 原価 (cost price, prime cost). This is a fundamental accounting and business term used in 製造原価報告書 (manufacturing cost statements), which are part of standard Japanese financial reporting for manufacturing companies.
Common collocations
- 製造原価を計算する: to calculate manufacturing cost
- 製造原価を削減する: to cut manufacturing costs
- 製造原価報告書: manufacturing cost statement
- 製品一個当たりの製造原価: manufacturing cost per unit
Similar words
- 原価: cost price — broader term covering manufacturing, purchasing, or service delivery costs
- 売上原価: cost of goods sold — the cost recognized when goods are actually sold
- 仕入原価: purchase cost — cost of goods bought from suppliers for resale