overabsorbed cost

简明释义

多摊成本

英英释义

例句

1.The company reported an overabsorbed cost that inflated its profit margins unexpectedly.

公司报告了一个过度吸收成本，意外地提高了其利润率。

2.Due to the overabsorbed cost, the budget for the next quarter will need to be adjusted.

由于过度吸收成本，下个季度的预算需要调整。

3.An overabsorbed cost can indicate inefficiencies in production processes.

一个过度吸收成本可能表明生产过程中的低效率。

4.The finance team needs to analyze the overabsorbed cost to understand its root causes.

财务团队需要分析过度吸收成本以了解其根本原因。

5.Management was concerned about the implications of the overabsorbed cost on future investments.

管理层对过度吸收成本对未来投资的影响表示担忧。

作文

In the world of accounting and finance, understanding various terminologies is crucial for effective management and decision-making. One such term that often comes up is overabsorbed cost. This phrase refers to a situation where the costs allocated to a product or service exceed the actual expenses incurred during its production or delivery. Understanding overabsorbed cost is essential for businesses to maintain accurate financial records and make informed strategic decisions.To illustrate, let’s consider a manufacturing company that produces widgets. At the beginning of the year, the company estimates that it will incur $1 million in overhead costs. Based on this estimate, they allocate these costs across the expected production of 100,000 widgets, resulting in an overhead rate of $10 per widget. However, if the company ends up producing only 80,000 widgets, the actual overhead costs allocated per widget become $12.50. In this case, the company has overabsorbed costs because they budgeted for more production than what was actually realized.The implications of overabsorbed cost are significant. When a company consistently overabsorbs costs, it may lead to inflated pricing strategies. For instance, if the company continues to charge customers based on the original overhead rate of $10 per widget, while the actual costs are higher, it risks losing profitability. Customers may feel they are paying too much for the product, especially if competitors offer similar products at lower prices. Therefore, it is vital for businesses to regularly review their cost allocation methods and adjust them according to actual production levels.Moreover, overabsorbed cost can also affect inventory valuation. If a company overabsorbs costs, it may report higher values for its inventory on the balance sheet. This misrepresentation can lead to misleading financial statements, which can have serious repercussions for investors and stakeholders. Accurate reporting is critical for maintaining trust and transparency in business operations.To mitigate the risks associated with overabsorbed cost, companies should implement robust budgeting and forecasting techniques. Regularly comparing estimated costs to actual costs can help identify discrepancies early on. Additionally, utilizing activity-based costing (ABC) can provide more accurate insights into how resources are consumed, allowing for better allocation of overhead costs. By refining their cost management practices, businesses can avoid the pitfalls of overabsorbed cost and enhance their overall financial health.In conclusion, the concept of overabsorbed cost plays a critical role in the financial landscape of any organization. It highlights the importance of accurate cost allocation and the potential consequences of mismanagement. By understanding and addressing overabsorbed cost, businesses can improve their pricing strategies, enhance inventory valuations, and foster a culture of financial accountability. Ultimately, mastering this concept is not just about avoiding mistakes; it is about positioning the company for sustainable growth and success in a competitive marketplace.

在会计和财务的世界中，理解各种术语对有效管理和决策至关重要。其中一个常常出现的术语是过度吸收成本。这个短语指的是一种情况，即分配给产品或服务的成本超过了其生产或交付过程中实际发生的费用。理解过度吸收成本对企业保持准确的财务记录和做出明智的战略决策至关重要。为了说明这一点，让我们考虑一家生产小部件的制造公司。在年初，该公司预计将承担100万美元的间接费用。基于这一估计，他们将这些费用分配到预计生产的100,000个小部件上，从而得出每个小部件的间接费用率为10美元。然而，如果公司最终只生产了80,000个小部件，则每个小部件分配的实际间接费用变为12.50美元。在这种情况下，公司就出现了过度吸收成本，因为他们预算的生产量超过了实际实现的生产量。过度吸收成本的影响是显著的。当一家公司持续过度吸收成本时，可能会导致价格策略膨胀。例如，如果公司继续根据每个小部件10美元的原始间接费用率向客户收费，而实际成本更高，他们就有可能失去盈利能力。客户可能会觉得他们为产品支付的价格过高，尤其是如果竞争对手以更低的价格提供类似产品。因此，企业定期审查其成本分配方法并根据实际生产水平进行调整至关重要。此外，过度吸收成本还可能影响库存估值。如果一家公司过度吸收成本，可能会在资产负债表上报告更高的库存价值。这种误表示可能导致财务报表的误导，这对投资者和利益相关者可能产生严重后果。准确的报告对维持商业运作中的信任和透明度至关重要。为了减轻与过度吸收成本相关的风险，公司应实施强有力的预算和预测技术。定期比较估计成本与实际成本可以帮助及早识别差异。此外，利用基于活动的成本法（ABC）可以提供更准确的资源消耗洞察，从而更好地分配间接成本。通过完善其成本管理实践，企业可以避免过度吸收成本的陷阱，并增强整体财务健康。总之，过度吸收成本的概念在任何组织的财务环境中扮演着关键角色。它突显了准确成本分配的重要性以及管理不善的潜在后果。通过理解和解决过度吸收成本，企业可以改善定价策略，提高库存估值，并培养财务问责制文化。最终，掌握这一概念不仅仅是为了避免错误；而是为了在竞争激烈的市场中为公司可持续增长和成功奠定基础。