factory overhead allocation rate

简明释义

工厂共同成本分配率

英英释义

例句

1.The factory overhead allocation rate 工厂间接费用分配率 is essential for accurate product costing.

准确的产品成本核算需要工厂间接费用分配率。

2.Understanding the factory overhead allocation rate 工厂间接费用分配率 helps managers make better budgeting decisions.

理解工厂间接费用分配率有助于管理者做出更好的预算决策。

3.A higher factory overhead allocation rate 工厂间接费用分配率 can indicate inefficiencies in production.

较高的工厂间接费用分配率可能表明生产中的低效。

4.The company calculated the factory overhead allocation rate 工厂间接费用分配率 to determine the total manufacturing cost.

公司计算了工厂间接费用分配率以确定总制造成本。

5.We need to review the factory overhead allocation rate 工厂间接费用分配率 for the last quarter to adjust our pricing strategy.

我们需要审查上个季度的工厂间接费用分配率以调整我们的定价策略。

作文

In the world of manufacturing, understanding costs is crucial for running a successful business. One important concept that plays a significant role in cost accounting is the factory overhead allocation rate. This term refers to the method used to allocate indirect manufacturing costs, also known as factory overhead, to specific products or services produced by a company. Indirect costs may include utilities, rent, salaries of supervisory staff, and depreciation of equipment, which are not directly tied to the production of a specific item but are essential for overall operations.The factory overhead allocation rate is typically calculated by dividing the total estimated overhead costs by an appropriate allocation base, such as direct labor hours, machine hours, or units produced. For example, if a factory estimates its total overhead costs to be $100,000 for the year and expects to use 50,000 direct labor hours, the factory overhead allocation rate would be calculated as follows: $100,000 divided by 50,000 hours, resulting in a rate of $2 per direct labor hour.This rate is then applied to each product based on the amount of direct labor hours that product requires. If a product takes 10 direct labor hours to produce, it would incur $20 in overhead costs (10 hours multiplied by the $2 rate). By using the factory overhead allocation rate, businesses can ensure that all costs associated with production are accounted for, leading to more accurate pricing and profitability analysis.Moreover, the factory overhead allocation rate is essential for budgeting and financial forecasting. By accurately estimating overhead costs and applying the allocation rate, companies can predict their expenses for future periods more effectively. This allows for better cash flow management and helps in making informed decisions regarding pricing strategies, product lines, and resource allocation.However, it is important to note that the accuracy of the factory overhead allocation rate depends heavily on the estimation of overhead costs and the chosen allocation base. If a company underestimates its overhead costs or selects an inappropriate allocation base, it may lead to incorrect product costing, which can ultimately affect pricing strategies and profit margins. Therefore, regular reviews and adjustments of the overhead allocation rate are necessary to maintain accuracy and relevance in a changing business environment.In conclusion, the factory overhead allocation rate is a vital tool in manufacturing cost accounting. It helps allocate indirect costs to products, thus providing a clearer picture of total production costs. Understanding and applying this rate effectively can lead to improved financial performance and strategic decision-making in a manufacturing setting. As businesses continue to evolve, mastering concepts like the factory overhead allocation rate will remain fundamental for success in the competitive market.

在制造业中，理解成本对于成功运营企业至关重要。一个在成本会计中发挥重要作用的概念是工厂间接费用分配率。这个术语指的是将间接制造成本，也称为工厂间接费用，分配到公司生产的特定产品或服务的方法。间接成本可能包括水电费、租金、管理人员工资和设备折旧，这些成本与特定商品的生产没有直接关系，但对整体运营至关重要。工厂间接费用分配率通常通过将总估算的间接费用除以适当的分配基数来计算，例如直接人工小时、机器小时或生产单位。例如，如果一家工厂预计其年度总间接费用为100,000美元，并预计使用50,000个直接人工小时，则工厂间接费用分配率的计算如下：100,000美元除以50,000小时，结果为每直接人工小时2美元。然后，根据每种产品所需的直接人工小时，将该费率应用于每种产品。如果一种产品需要10个直接人工小时来生产，那么它将产生20美元的间接费用（10小时乘以2美元的费率）。通过使用工厂间接费用分配率，企业可以确保所有与生产相关的成本都被考虑在内，从而导致更准确的定价和盈利能力分析。此外，工厂间接费用分配率对于预算和财务预测至关重要。通过准确估算间接费用并应用分配率，公司可以更有效地预测未来期间的支出。这有助于更好的现金流管理，并有助于在定价策略、产品线和资源分配方面做出明智的决策。然而，需要注意的是，工厂间接费用分配率的准确性在很大程度上取决于间接费用的估算和所选择的分配基数。如果公司低估了其间接费用或选择了不合适的分配基数，可能会导致产品成本不正确，这最终会影响定价策略和利润率。因此，定期审查和调整间接费用分配率是保持准确性和相关性所必需的，以应对不断变化的商业环境。总之，工厂间接费用分配率是制造成本会计中的一个重要工具。它帮助将间接成本分配到产品，从而提供更清晰的总生产成本图景。有效理解和应用这一比率可以改善财务表现和战略决策。在竞争激烈的市场中，掌握像工厂间接费用分配率这样的概念将继续是成功的基础。