【中文版】

付现成本指的是企业在经营活动中，因采购商品、接受服务或其他原因而产生的现金支出。这些支出通常包括购买原材料、支付工资、租金、水电费、运输费、保险费等。付现成本不包括非现金支出，例如折旧、摊销和利息等。

在财务管理中，付现成本是一个重要的概念，它可以帮助企业了解其真实的经营成本，从而更好地进行决策和控制。例如，在评估一个项目的盈利能力时，除了考虑收入和直接成本外，还需要考虑付现成本。如果一个项目的付现成本较高，那么它可能会影响到企业的盈利能力甚至导致亏损。

除了在财务管理中发挥作用外，付现成本也是企业进行短期决策的重要依据。例如，当企业面临资金短缺时，需要优先支付哪些款项？是购买原材料、支付工资还是偿还债务？在这种情况下，企业需要认真考虑付现成本的影响。

总的来说，付现成本是企业在经营活动中产生的现金支出，它可以帮助企业了解真实的经营成本并做出更好的决策。在财务管理中，付现成本是一个重要的概念，需要认真考虑。

【英文版】

Cash cost refers to the cash expenses incurred by an enterprise in its business activities, such as purchasing goods, receiving services, or other reasons. These expenses typically include the purchase of raw materials, payment of wages, rent, utilities, transportation costs, insurance fees, etc. Cash cost does not include non-cash expenses such as depreciation, amortization, and interest.

In financial management, cash cost is an important concept that helps enterprises understand their true operating costs, so as to better make decisions and control. For example, in assessing the profitability of a project, in addition to considering revenue and direct costs, it is also necessary to consider cash costs. If a project's cash costs are high, it may affect the enterprise's profitability and even lead to losses.

In addition to playing a role in financial management, cash costs are also important for enterprises to make short-term decisions. For example, when a company faces a shortage of funds and needs to prioritize which payments to make first - purchasing raw materials, paying salaries, or repaying debts? In this case, companies need to carefully consider the impact of cash costs.

Overall, cash costs are the cash expenses incurred by enterprises in their business activities, which help them understand their true operating costs and make better decisions. In financial management, cash costs are an important concept that needs to be carefully considered.