departmental overhead rate

简明释义

部门间接费分摊率

英英释义

例句

1.The finance department calculated the departmental overhead rate 部门间接费用率 to allocate costs more accurately.

财务部门计算了部门间接费用率 部门间接费用率以更准确地分配成本。

2.By analyzing the departmental overhead rate 部门间接费用率, the company identified areas for cost reduction.

通过分析部门间接费用率 部门间接费用率，公司识别出成本削减的领域。

3.Understanding the departmental overhead rate 部门间接费用率 is crucial for budgeting in each department.

理解部门间接费用率 部门间接费用率对于每个部门的预算至关重要。

4.The departmental overhead rate 部门间接费用率 helps managers determine the profitability of each division.

这个部门间接费用率 部门间接费用率帮助管理者确定每个部门的盈利能力。

5.The project manager used the departmental overhead rate 部门间接费用率 to estimate total project costs.

项目经理使用部门间接费用率 部门间接费用率来估算项目的总成本。

作文

Understanding the concept of the departmental overhead rate is essential for effective financial management within a business. This term refers to the allocation of indirect costs to specific departments based on their usage of resources. Indirect costs, or overhead costs, are expenses that cannot be directly traced to a specific product or service. Examples include utilities, rent, and administrative salaries. By calculating a departmental overhead rate, companies can gain valuable insights into the true cost of operating each department, which in turn aids in budgeting, pricing, and overall financial strategy.To calculate the departmental overhead rate, a company must first identify its total overhead costs for a specific department. Next, it needs to determine an appropriate allocation base, such as direct labor hours, machine hours, or square footage used by the department. The formula for calculating this rate is simple: total departmental overhead costs divided by the total allocation base. For example, if a department incurs $50,000 in overhead costs and has 10,000 direct labor hours, the departmental overhead rate would be $5 per labor hour.This calculated rate is crucial for managers when making decisions about pricing products or services. If the departmental overhead rate is too high, it may indicate inefficiencies within the department that need to be addressed. Conversely, a low rate could suggest that the department is operating efficiently, but it might also mean that the overhead costs are not being allocated accurately, potentially leading to underpricing of products or services.Moreover, understanding the departmental overhead rate allows businesses to compare performance across different departments. For instance, if one department has a significantly higher overhead rate than another, management can investigate the reasons behind this discrepancy. It may lead to operational changes, such as reducing unnecessary expenses or reallocating resources more effectively.In addition to internal analysis, the departmental overhead rate can also influence external stakeholders. Investors and creditors often look at a company's overhead rates to assess its efficiency and profitability. A well-managed company with reasonable overhead rates is likely to be more attractive to potential investors, as it indicates that the company is controlling its costs effectively.In conclusion, the departmental overhead rate is a vital metric for any organization seeking to understand its cost structure and improve its financial performance. By accurately calculating and analyzing this rate, businesses can make informed decisions that enhance their operational efficiency and drive profitability. As companies continue to navigate complex economic landscapes, mastering the intricacies of the departmental overhead rate will remain a key component of successful financial management.

理解部门间接费用率的概念对于企业有效的财务管理至关重要。这个术语指的是根据特定部门对资源的使用情况，将间接成本分配给特定部门。间接成本或称为间接费用，是无法直接追溯到特定产品或服务的开支。例子包括公用事业费、租金和行政薪水。通过计算部门间接费用率，公司可以深入了解每个部门运营的真实成本，这反过来又有助于预算、定价和整体财务战略。要计算部门间接费用率，公司必须首先确定特定部门的总间接费用。接下来，它需要确定一个合适的分配基础，例如直接劳动小时、机器小时或部门使用的平方英尺。计算该比率的公式很简单：总部门间接费用除以总分配基础。例如，如果一个部门的间接费用为50,000美元，并且有10,000个直接劳动小时，则部门间接费用率为每个劳动小时5美元。这个计算出的比率对于管理者在制定产品或服务定价决策时至关重要。如果部门间接费用率过高，这可能表明该部门存在效率低下的问题，需要加以解决。相反，低比率可能表明该部门运作高效，但也可能意味着间接费用未被准确分配，可能导致产品或服务定价不足。此外，了解部门间接费用率还使企业能够比较不同部门的绩效。例如，如果一个部门的间接费用率显著高于另一个部门，管理层可以调查这种差异背后的原因。这可能会导致运营上的改变，如减少不必要的开支或更有效地重新分配资源。除了内部分析，部门间接费用率还可以影响外部利益相关者。投资者和债权人通常会关注公司的间接费用率，以评估其效率和盈利能力。一个管理良好、间接费用率合理的公司往往对潜在投资者更具吸引力，因为这表明公司有效控制了成本。总之，部门间接费用率是任何希望了解其成本结构并改善财务表现的组织的重要指标。通过准确计算和分析这一比率，企业可以做出明智的决策，从而提高运营效率并推动盈利能力。随着公司继续应对复杂的经济环境，掌握部门间接费用率的细微差别将仍然是成功财务管理的关键组成部分。