simple machine hour method

简明释义

单纯机器时间法

英英释义

The simple machine hour method is a cost allocation technique that assigns overhead costs to products based on the number of machine hours used in their production.

简单机器工时法是一种成本分配技术,根据产品生产中使用的机器工时将间接费用分配给产品。

例句

1.By using the simple machine hour method, we were able to reduce downtime and increase productivity.

通过使用简单机器工时法,我们能够减少停机时间并提高生产率。

2.The factory implemented the simple machine hour method to calculate labor costs more efficiently.

工厂实施了简单机器工时法以更有效地计算劳动成本。

3.The simple machine hour method allowed us to identify which machines were underperforming.

通过简单机器工时法,我们能够识别出哪些机器表现不佳。

4.The manager explained how the simple machine hour method could help in budgeting for future projects.

经理解释了简单机器工时法如何帮助为未来项目预算。

5.Using the simple machine hour method, we tracked the performance of each machine over a month.

使用简单机器工时法,我们跟踪了每台机器一个月的表现。

作文

In the world of manufacturing and production, efficiency is key to success. Companies are always looking for ways to optimize their processes and reduce costs. One method that has gained popularity is the simple machine hour method, which allows businesses to measure the productivity of their machinery in a straightforward manner. This technique not only helps in understanding machine utilization but also assists in making informed decisions regarding maintenance and upgrades.The simple machine hour method involves calculating the total hours a machine operates during a specific period. By recording the operational hours, managers can analyze how effectively each machine is being used. For instance, if a machine is supposed to operate for 40 hours a week but only runs for 30 hours, it indicates a potential issue that needs addressing. This could be due to downtime, maintenance needs, or even inefficiencies in the workflow.Moreover, the simple machine hour method can be used to compare the performance of different machines within the same facility. By analyzing the data collected over time, companies can identify which machines are underperforming and may require replacement or repair. This kind of analysis is crucial for maintaining a competitive edge in the market, as it ensures that all machinery is operating at peak efficiency.Another important aspect of the simple machine hour method is its role in cost accounting. By understanding how much time each machine spends in operation, companies can allocate costs more accurately. This includes direct costs such as labor and materials, as well as indirect costs like overhead. When businesses have a clear picture of their machine usage, they can make better financial decisions, such as whether to invest in new equipment or improve existing machinery.The implementation of the simple machine hour method is relatively easy, making it accessible for businesses of all sizes. Companies can start by simply tracking the hours their machines operate using logs or digital tracking systems. Over time, they can build a database of machine performance that can inform future operational strategies.In conclusion, the simple machine hour method is an invaluable tool for manufacturers aiming to enhance efficiency and productivity. By keeping track of machine hours, companies can identify issues, optimize performance, and make informed financial decisions. As the manufacturing landscape continues to evolve, tools like the simple machine hour method will remain essential for businesses looking to thrive in a competitive environment.

在制造和生产的世界中,效率是成功的关键。公司总是寻找优化流程和降低成本的方法。一种越来越受欢迎的方法是简单机器小时法,它允许企业以简单的方式衡量其机械的生产力。这种技术不仅有助于理解机器的利用率,还有助于做出有关维护和升级的明智决策。简单机器小时法涉及计算机器在特定时间段内的总工作小时。通过记录操作小时,管理者可以分析每台机器的使用效率。例如,如果一台机器每周应运行40小时,但仅运行30小时,这表明需要解决潜在问题。这可能是由于停机、维护需求,甚至是工作流程中的低效。此外,简单机器小时法还可以用于比较同一工厂内不同机器的性能。通过分析随时间收集的数据,公司可以识别哪些机器表现不佳,可能需要更换或修理。这种分析对保持市场竞争优势至关重要,因为它确保所有机械都在最佳效率下运行。简单机器小时法的另一个重要方面是它在成本核算中的作用。通过了解每台机器的操作时间,公司可以更准确地分配成本。这包括直接成本,如劳动力和材料,以及间接成本,如间接费用。当企业清楚其机器使用情况时,他们可以做出更好的财务决策,例如是否投资新设备或改善现有机械。简单机器小时法的实施相对简单,使其对各种规模的企业都可访问。公司可以通过使用日志或数字跟踪系统来跟踪机器的工作小时。随着时间的推移,他们可以建立一个机器性能的数据库,以告知未来的运营策略。总之,简单机器小时法是制造商提高效率和生产力的宝贵工具。通过跟踪机器小时,公司可以识别问题,优化性能,并做出明智的财务决策。随着制造业环境的不断演变,像简单机器小时法这样的工具将继续对希望在竞争环境中蓬勃发展的企业至关重要。

相关单词

machine

machine详解:怎么读、什么意思、用法

hour

hour详解:怎么读、什么意思、用法