好英语网【中文版】
主营业务成本率下降是指企业在销售产品或提供服务的过程中，主营业务成本占主营业务收入的比例下降。这意味着企业在生产或销售相同数量的产品或提供相同数量的服务时，所需要支出的成本减少了，从而给企业带来了更高的利润。
这个指标对于企业来说是一个积极的信号，因为它表明企业的运营效率得到了提高。如果企业的主营业务成本率下降，那么这通常意味着企业在以下几个方面做得比较好：
- 采购成本控制得当：企业在采购原材料、零部件或设备时，能够以更低的价格购买到相同质量的产品，或者能够在质量相同的情况下购买到更多的产品。
- 生产效率提高：企业在生产过程中采用了更先进的生产技术和工艺，提高了生产效率，从而降低了生产成本。
- 费用控制得当：企业在管理费用、销售费用等期间费用方面控制得当，使得整体运营费用得到了降低。
总之，主营业务成本率下降是企业运营效率提高的表现，也是企业竞争力提升的体现。如果企业能够持续保持主营业务成本率的稳定或下降，那么这将对企业的未来发展产生积极的影响。
【英文版】
The decline in the main business cost ratio refers to the situation where the proportion of the main business cost in the main business revenue decreases during the process of selling products or providing services. This means that the cost required for the enterprise to produce or sell the same number of products or provide the same number of services has decreased, resulting in higher profits for the enterprise.
This indicator is a positive signal for the enterprise, as it indicates that the efficiency of the enterprise's operations has improved. If the main business cost ratio of an enterprise decreases, it usually means that the enterprise has done a good job in the following aspects:
- Proper control of procurement costs: When purchasing raw materials, components, or equipment, the enterprise can purchase products of the same quality at a lower price, or purchase more products of the same quality.
- Improvement in production efficiency: The enterprise has adopted more advanced production technologies and processes in the production process, thereby improving production efficiency and reducing production costs.
- Proper control of expenses: The enterprise has properly controlled expenses such as administrative expenses and sales expenses, resulting in a reduction in overall operating expenses.
In summary, a decline in the main business cost ratio is a manifestation of the improvement in enterprise operational efficiency and an expression of the enhancement of enterprise competitiveness. If an enterprise can continue to maintain a stable or decreasing main business cost ratio, it will have a positive impact on the future development of the enterprise.
