factory overhead

简明释义

工厂共同成本

英英释义

例句

1.The audit revealed that factory overhead 工厂间接费用 was higher than industry standards.

审计显示工厂间接费用高于行业标准。

2.To reduce factory overhead 工厂间接费用, we need to optimize our production process.

为了减少工厂间接费用，我们需要优化生产流程。

3.The manager allocated a budget specifically for factory overhead 工厂间接费用 to ensure all indirect costs are covered.

经理专门为工厂间接费用分配了预算，以确保所有间接成本得到覆盖。

4.The company's financial report showed a significant increase in factory overhead 工厂间接费用 this quarter.

公司的财务报告显示，本季度的工厂间接费用显著增加。

5.Understanding factory overhead 工厂间接费用 is essential for accurate product pricing.

理解工厂间接费用对于准确的产品定价至关重要。

作文

In the world of manufacturing, understanding costs is crucial for maintaining profitability and competitiveness. One important aspect of these costs is known as factory overhead, which refers to the indirect costs associated with running a manufacturing facility that cannot be directly attributed to specific products. These costs include utilities, rent, salaries of supervisory staff, depreciation of equipment, and maintenance expenses. Understanding factory overhead is essential for manufacturers to accurately price their products and manage their budgets effectively.Firstly, it is vital to recognize that factory overhead plays a significant role in determining the overall cost structure of a manufacturing business. Unlike direct costs, such as raw materials and labor that can be easily traced to a product, factory overhead encompasses a variety of indirect expenses that support production. For example, if a factory produces furniture, the cost of wood and labor to craft a chair would be direct costs. However, the electricity used to power the machines and the rent for the factory space are considered factory overhead.Moreover, managing factory overhead effectively can lead to increased efficiency and profitability. Manufacturers can analyze their overhead costs to identify areas where they can cut expenses without compromising product quality. For instance, by investing in energy-efficient machinery, a factory can reduce its utility bills, thereby lowering its factory overhead. Additionally, implementing lean manufacturing principles can help streamline operations, further reducing waste and overhead costs.Another critical aspect of factory overhead is its impact on pricing strategies. When manufacturers calculate the total cost of producing a product, they must include both direct and indirect costs. If factory overhead is not accurately accounted for, it can lead to underpricing or overpricing products. Underpricing can erode profit margins, while overpricing can result in lost sales. Therefore, a thorough understanding of factory overhead is necessary for setting competitive prices that ensure profitability.Furthermore, in today’s global market, the ability to manage factory overhead effectively can provide a competitive edge. Companies that can keep their overhead costs low while maintaining high-quality production can offer better prices than their competitors. This advantage can be particularly significant in industries where price competition is fierce.In conclusion, factory overhead is an essential component of manufacturing costs that encompasses various indirect expenses necessary for production. By understanding and managing factory overhead, manufacturers can improve their pricing strategies, increase efficiency, and ultimately enhance their profitability. As the manufacturing landscape continues to evolve, staying informed about overhead costs will remain a key factor in achieving success in this competitive industry.

在制造业中，理解成本对于维持盈利能力和竞争力至关重要。一个重要的成本方面称为工厂间接费用，指的是与运营制造设施相关的间接成本，这些成本无法直接归因于特定产品。这些成本包括公用事业费、租金、监督人员的工资、设备折旧和维护费用。理解工厂间接费用对于制造商准确定价其产品和有效管理预算至关重要。首先，必须认识到工厂间接费用在确定制造企业整体成本结构中发挥着重要作用。与可以轻易追溯到产品的直接成本（如原材料和劳动力）不同，工厂间接费用涵盖了多种支持生产的间接支出。例如，如果一家工厂生产家具，木材和制作椅子的劳动力成本将是直接成本。然而，用于驱动机器的电力和工厂空间的租金则被视为工厂间接费用。此外，有效管理工厂间接费用可以提高效率和盈利能力。制造商可以分析其间接费用，以识别可以削减开支而不影响产品质量的领域。例如，通过投资于节能机械，工厂可以降低公用事业账单，从而减少其工厂间接费用。此外，实施精益生产原则可以帮助简化操作，进一步减少浪费和间接费用。工厂间接费用的另一个关键方面是其对定价策略的影响。当制造商计算产品的总生产成本时，必须包括直接成本和间接成本。如果未能准确计算工厂间接费用，可能导致产品定价过低或过高。定价过低会侵蚀利润率，而定价过高则可能导致销售损失。因此，全面理解工厂间接费用对于设定确保盈利能力的竞争价格至关重要。此外，在当今全球市场中，有效管理工厂间接费用的能力可以提供竞争优势。能够保持低间接费用同时保持高质量生产的公司，可以比竞争对手提供更好的价格。这种优势在价格竞争激烈的行业中尤为显著。总之，工厂间接费用是制造成本的一个重要组成部分，涵盖了生产所需的各种间接支出。通过理解和管理工厂间接费用，制造商可以改善其定价策略，提高效率，并最终增强盈利能力。随着制造环境的不断演变，了解间接费用将继续是实现这一竞争行业成功的关键因素。