factory burden; factory overhead

简明释义

工厂间接费用

英英释义

例句

1.Understanding factory burden; factory overhead is crucial for accurate product costing.

理解工厂负担；工厂间接费用对于准确的产品成本核算至关重要。

2.The company needs to reduce its factory burden; factory overhead to improve profit margins.

公司需要减少其工厂负担；工厂间接费用以提高利润率。

3.The accountant prepared a report detailing the factory burden; factory overhead for the last quarter.

会计准备了一份报告，详细说明了上个季度的工厂负担；工厂间接费用。

4.To stay competitive, we must keep our factory burden; factory overhead as low as possible.

为了保持竞争力，我们必须尽可能降低我们的工厂负担；工厂间接费用。

5.The management team discussed strategies to minimize factory burden; factory overhead during the meeting.

管理团队在会议上讨论了减少工厂负担；工厂间接费用的策略。

作文

In the realm of manufacturing, understanding the concepts of factory burden and factory overhead is crucial for effective management and cost control. Both terms refer to the indirect costs associated with running a factory, but they encompass slightly different aspects. Factory burden typically refers to all the costs that are necessary to operate a factory but are not directly tied to the production of goods. This includes expenses such as salaries for administrative staff, utilities, and maintenance of equipment. On the other hand, factory overhead is often used interchangeably with factory burden, but it can also specifically refer to costs that are incurred in the manufacturing process that do not include direct materials or direct labor. Examples of factory overhead include depreciation of machinery, rent for the factory space, and insurance. Understanding these terms is essential for manufacturers who aim to price their products appropriately. If a company does not accurately account for factory burden and factory overhead, it may underprice its products, leading to losses. For instance, if a factory produces widgets but fails to include the costs of electricity and maintenance in its pricing model, it might sell the widgets at a price that doesn’t cover all expenses. This could jeopardize the financial sustainability of the business.Moreover, analyzing factory burden and factory overhead allows businesses to identify areas where they can reduce costs. By examining these indirect costs, companies can find inefficiencies in their operations. For example, if a factory notices that its utility costs have significantly increased, it can investigate whether there are ways to improve energy efficiency or negotiate better rates with suppliers. Additionally, understanding these costs can help in budgeting and forecasting. When manufacturers have a clear picture of their factory burden and factory overhead, they can make more informed decisions about scaling production, hiring new employees, or investing in new technology.In conclusion, the concepts of factory burden and factory overhead are fundamental for anyone involved in manufacturing. They represent the unseen costs that can significantly impact a company's bottom line. By carefully tracking and managing these costs, manufacturers can ensure their operations remain profitable and competitive. As the manufacturing landscape continues to evolve, with increasing pressure on margins and the need for efficiency, understanding and managing factory burden and factory overhead will be more important than ever. In today's fast-paced market, those who can effectively manage these costs will likely find themselves at a significant advantage over their competitors.

在制造业领域，理解工厂负担和工厂间接费用的概念对于有效管理和成本控制至关重要。这两个术语都指与工厂运营相关的间接成本，但它们涵盖的方面略有不同。工厂负担通常指运营工厂所需但不直接与商品生产相关的所有成本。这包括行政人员的工资、公用事业费用和设备维护等开支。另一方面，工厂间接费用常常与工厂负担交替使用，但它也可以特指在制造过程中产生的，不包括直接材料或直接劳动力的成本。工厂间接费用的例子包括机器折旧、工厂空间租金和保险。理解这些术语对于希望合理定价其产品的制造商至关重要。如果一家公司未能准确计算工厂负担和工厂间接费用，可能会低估其产品价格，从而导致亏损。例如，如果一家工厂生产小部件，但未能将电力和维护费用纳入定价模型中，则可能以一个无法覆盖所有费用的价格出售小部件。这可能会危及企业的财务可持续性。此外，分析工厂负担和工厂间接费用使企业能够识别可降低成本的领域。通过检查这些间接成本，公司可以发现其运营中的低效之处。例如，如果一家工厂注意到其公用事业费用显著增加，它可以调查是否有改进能源效率或与供应商谈判更好费率的方法。此外，理解这些成本还可以帮助预算和预测。当制造商清楚了解其工厂负担和工厂间接费用时，他们可以就扩大生产、雇佣新员工或投资新技术做出更明智的决策。总之，工厂负担和工厂间接费用的概念对于任何参与制造的人来说都是基础。它们代表了可以显著影响公司底线的看不见的成本。通过仔细跟踪和管理这些成本，制造商可以确保其运营保持盈利和竞争力。随着制造环境的不断发展，利润压力加大以及对效率的需求，理解和管理工厂负担和工厂间接费用将变得比以往任何时候都重要。在当今快节奏的市场中，能够有效管理这些成本的企业将可能在竞争对手中占据显著优势。