machine hour method

简明释义

按机器运行小时分摊制造费用法

英英释义

例句

1.The factory adopted the machine hour method to allocate costs effectively across different production lines.

工厂采用了机器小时法来有效分配不同生产线的成本。

2.Using the machine hour method, we calculated that our production costs would decrease significantly.

使用机器小时法，我们计算出生产成本将显著降低。

3.The accountant explained that the machine hour method is essential for accurate budgeting in manufacturing.

会计解释说，机器小时法对于制造业的准确预算至关重要。

4.Implementing the machine hour method helped us identify inefficiencies in our production process.

实施机器小时法帮助我们识别了生产过程中的低效环节。

5.By using the machine hour method, we can determine the overhead costs associated with each machine's operation.

通过使用机器小时法，我们可以确定与每台机器操作相关的间接费用。

作文

In the realm of manufacturing and production, businesses constantly seek ways to optimize their operations and reduce costs. One effective method that has gained popularity is the machine hour method. This approach focuses on the efficient utilization of machinery by calculating the cost associated with each machine hour used in the production process. By understanding this method, companies can make informed decisions regarding pricing, budgeting, and resource allocation.The machine hour method involves determining the total cost incurred by a machine during its operational hours. This includes not only the direct costs such as energy consumption and maintenance but also indirect costs like depreciation and labor. By dividing the total costs by the number of hours the machine operates, businesses can establish a clear picture of how much each hour of machine use contributes to overall expenses.One of the primary advantages of the machine hour method is that it allows for better cost control. By knowing the exact cost per machine hour, managers can identify inefficiencies in the production process. For instance, if a particular machine is costing significantly more per hour than others, it may indicate a need for maintenance or even replacement. This insight enables companies to take proactive measures to enhance productivity and reduce unnecessary expenditures.Additionally, the machine hour method aids in pricing strategies. When businesses understand their costs at a granular level, they can set competitive prices that ensure profitability while remaining attractive to customers. This method provides a foundation for pricing products based on the actual costs incurred during production, rather than relying on arbitrary markups. Consequently, companies can maintain healthy profit margins without alienating their customer base.Moreover, the machine hour method plays a crucial role in budgeting and forecasting. By analyzing historical data on machine usage and associated costs, businesses can make accurate predictions about future expenses. This foresight is invaluable for financial planning, allowing companies to allocate resources more effectively and avoid unexpected financial shortfalls.In conclusion, the machine hour method is an essential tool for manufacturers aiming to optimize their operations. By providing insights into machine costs, this method enhances cost control, informs pricing strategies, and supports effective budgeting. As industries continue to evolve, the importance of understanding and implementing the machine hour method will only grow, making it a vital component of successful production management.

在制造和生产领域，企业不断寻求优化运营和降低成本的方法。其中一种有效的方法是机器小时法。这种方法专注于通过计算生产过程中每小时机器使用所产生的成本来高效利用机械。通过理解这一方法，公司可以在定价、预算和资源分配方面做出明智的决策。机器小时法涉及确定机器在其操作小时内产生的总成本。这不仅包括直接成本，例如能源消耗和维护费用，还包括间接成本，如折旧和人工成本。通过将总成本除以机器的操作小时数，企业可以清晰地了解每小时机器使用对整体支出的贡献。机器小时法的主要优势之一是它允许更好的成本控制。通过了解每个机器小时的确切成本，管理者可以识别生产过程中的低效。例如，如果某台机器每小时的成本明显高于其他机器，这可能表明需要维护甚至更换。这一洞察使公司能够采取主动措施，提高生产力并减少不必要的支出。此外，机器小时法有助于定价策略。当企业在微观层面上了解其成本时，它们可以设定具有竞争力的价格，以确保盈利，同时对客户保持吸引力。这种方法为基于生产过程中实际发生的成本设定产品价格提供了基础，而不是依赖任意的加价。因此，公司可以在不疏远客户群体的情况下维持健康的利润率。此外，机器小时法在预算和预测中也发挥着至关重要的作用。通过分析机器使用和相关成本的历史数据，企业可以对未来支出作出准确的预测。这种前瞻性对于财务规划至关重要，使公司能够更有效地分配资源，避免意外的财务短缺。总之，机器小时法是制造商优化运营的重要工具。通过提供机器成本的洞察，这一方法增强了成本控制、通知定价策略并支持有效预算。随着行业的不断发展，理解和实施机器小时法的重要性只会增加，使其成为成功生产管理的关键组成部分。