direct labor hour method

简明释义

按直接工时分摊间接费用法

英英释义

例句

1.The accountant explained how the direct labor hour method 直接人工小时法 helps in budgeting for projects.

会计解释了直接人工小时法 direct labor hour method 如何帮助项目预算。

2.The company decided to adopt the direct labor hour method 直接人工小时法 for allocating overhead costs more accurately.

公司决定采用直接人工小时法 direct labor hour method 来更准确地分配间接费用。

3.By implementing the direct labor hour method 直接人工小时法, the factory was able to reduce waste significantly.

通过实施直接人工小时法 direct labor hour method，工厂能够显著减少浪费。

4.Using the direct labor hour method 直接人工小时法, we can better track the productivity of our workforce.

使用直接人工小时法 direct labor hour method，我们可以更好地跟踪员工的生产力。

5.The direct labor hour method 直接人工小时法 is particularly useful in manufacturing environments where labor costs are a major factor.

在劳动成本是主要因素的制造环境中，直接人工小时法 direct labor hour method 特别有用。

作文

In the realm of cost accounting, businesses often seek effective methods to allocate costs accurately. One such method is the direct labor hour method, which plays a crucial role in determining the cost of production. This method allocates overhead costs based on the number of direct labor hours worked, providing a clear link between labor input and manufacturing expenses. Understanding this method is essential for managers and accountants alike, as it influences pricing strategies and profitability assessments. To begin with, the direct labor hour method is grounded in the principle that labor is a significant factor in production. By measuring the amount of time workers spend directly engaged in manufacturing processes, companies can assign overhead costs more precisely. For instance, if a factory incurs $100,000 in overhead costs and employees work a total of 10,000 direct labor hours, the overhead rate per hour would be $10. This means that for every hour of direct labor, $10 of overhead costs is allocated. This method has several advantages. Firstly, it promotes transparency in cost allocation. Managers can easily see how labor hours correlate with overhead costs, enabling them to make informed decisions regarding staffing and production schedules. Secondly, it encourages efficiency among workers. When employees know their hours directly impact overhead costs, they may be motivated to complete tasks more quickly and effectively. However, the direct labor hour method is not without its challenges. One major drawback is that it assumes a direct relationship between labor hours and overhead costs, which may not always hold true. For example, if a machine breaks down and requires maintenance, the direct labor hours may increase without a corresponding increase in production output. This discrepancy can lead to inaccurate cost allocations and misinformed business decisions. Moreover, this method may not be suitable for all types of industries. In highly automated environments, where machines perform most of the work, labor hours may not be a reliable indicator of production costs. In such cases, alternative methods, such as activity-based costing, may provide a better understanding of cost drivers. In conclusion, the direct labor hour method serves as a valuable tool for businesses aiming to allocate overhead costs efficiently. While it offers advantages in terms of transparency and efficiency, it also presents challenges that must be carefully considered. Companies should evaluate their specific circumstances and determine whether this method aligns with their production processes and cost structure. Ultimately, mastering the direct labor hour method can lead to more accurate financial reporting and improved decision-making within an organization.

在成本会计领域，企业常常寻求有效的方法来准确分配成本。其中一种方法是直接劳动小时法，它在确定生产成本方面发挥着关键作用。这种方法根据直接劳动小时的工作数量来分配间接费用，为劳动投入和制造费用之间提供了明确的联系。理解这一方法对于管理者和会计师来说至关重要，因为它影响定价策略和盈利能力评估。首先，直接劳动小时法基于劳动是生产中一个重要因素的原则。通过测量工人直接参与制造过程所花费的时间，公司可以更精确地分配间接费用。例如，如果一家工厂产生了100,000美元的间接费用，而员工总共工作了10,000个直接劳动小时，那么每小时的间接费用率将为10美元。这意味着每个直接劳动小时分配10美元的间接费用。这种方法有几个优点。首先，它促进了成本分配的透明度。管理者可以轻松看到劳动小时与间接费用之间的关系，从而做出有关人员配置和生产计划的明智决策。其次，它鼓励员工提高效率。当员工知道他们的工作时数直接影响间接费用时，他们可能会被激励更快、更有效地完成任务。然而，直接劳动小时法并非没有挑战。一个主要缺点是它假设劳动小时与间接费用之间存在直接关系，而这种关系并不总是成立。例如，如果机器发生故障并需要维护，直接劳动小时可能会增加，而生产产出却没有相应增加。这种差异可能导致不准确的成本分配和错误的商业决策。此外，这种方法可能并不适合所有类型的行业。在高度自动化的环境中，机器完成大部分工作，劳动小时可能不是生产成本的可靠指标。在这种情况下，活动基础成本法等替代方法可能更能提供对成本驱动因素的理解。总之，直接劳动小时法作为一种有价值的工具，帮助企业有效分配间接费用。虽然它在透明度和效率方面提供了优势，但也提出了一些必须仔细考虑的挑战。公司应评估其特定情况，并确定该方法是否与其生产过程和成本结构相一致。最终，掌握直接劳动小时法可以导致更准确的财务报告和改善组织内部的决策。