overabsorbed overhead

简明释义

多摊间接费

英英释义

例句

1.To avoid issues with overabsorbed overhead, the project manager implemented a more rigorous budgeting process.

为了避免过度吸收的间接费用问题，项目经理实施了更严格的预算流程。

2.During the financial audit, the accountant discovered significant overabsorbed overhead that had not been accounted for in previous reports.

在财务审计过程中，会计发现之前报告中未考虑的显著过度吸收的间接费用。

3.The company realized that its pricing strategy was based on an inaccurate calculation of overabsorbed overhead, leading to reduced profit margins.

公司意识到其定价策略基于不准确的过度吸收的间接费用计算，导致利润率下降。

4.Understanding the implications of overabsorbed overhead is crucial for accurate financial forecasting.

理解过度吸收的间接费用的影响对于准确的财务预测至关重要。

5.The manufacturing department had to adjust its expenses due to the overabsorbed overhead from last quarter's operations.

制造部门必须调整其费用，因为上个季度的运营导致了过度吸收的间接费用。

作文

In the world of business and accounting, understanding various financial terms is crucial for effective management and decision-making. One such term is overabsorbed overhead, which refers to a situation where a company allocates more overhead costs to its products than it actually incurs. This can occur when the estimated overhead costs used in the costing process are higher than the actual costs incurred during production. The implications of overabsorbed overhead can significantly affect a company's financial statements, pricing strategies, and overall profitability.To grasp the concept of overabsorbed overhead, it's essential to first understand what overhead costs are. Overhead costs are indirect expenses that are not directly tied to the production of goods or services. These can include utilities, rent, salaries of administrative staff, and depreciation of equipment. Businesses typically allocate these costs to their products using a predetermined overhead rate, which is based on estimated costs for a given period.When a company experiences overabsorbed overhead, it means that the overhead allocated to the products exceeds the actual overhead incurred. For instance, if a manufacturer estimates that its overhead costs for a quarter will be $100,000 and allocates this amount based on expected production levels, but the actual overhead costs come in at only $80,000, the company has overabsorbed $20,000. This excess allocation can lead to inflated product costs, which may impact pricing decisions and profitability.The consequences of overabsorbed overhead can be multifaceted. On one hand, it can create a temporary illusion of higher profitability because the reported costs are lower than the actual costs incurred. This might lead management to make decisions based on inaccurate data, such as increasing production or expanding operations, thinking the company is performing better than it truly is. On the other hand, if the overabsorbed overhead is identified and corrected in subsequent periods, it can result in a sudden decrease in reported profits, which could alarm stakeholders and affect stock prices.Managing overabsorbed overhead effectively requires regular monitoring and adjustment of overhead rates. Companies should conduct variance analysis to compare estimated overhead costs with actual costs regularly. By doing so, they can identify trends and make necessary adjustments to their costing methods. Additionally, implementing more accurate forecasting techniques and utilizing historical data can help minimize the risk of overabsorption in the future.In conclusion, overabsorbed overhead is a significant concept in cost accounting that can have far-reaching effects on a company’s financial health. Understanding its implications allows businesses to make informed decisions and maintain accurate financial reporting. By being proactive in managing overhead costs, companies can ensure they remain competitive and financially sound in an ever-changing market environment.

在商业和会计的世界中，理解各种财务术语对于有效管理和决策至关重要。一个这样的术语是过度吸收间接费用，它指的是公司将比实际发生的间接费用分配给其产品的情况。当用于成本计算过程中的估计间接费用高于生产过程中实际发生的费用时，就会发生这种情况。过度吸收间接费用的影响可能会显著影响公司的财务报表、定价策略和整体盈利能力。要理解过度吸收间接费用的概念，首先需要了解什么是间接费用。间接费用是与商品或服务的生产没有直接关联的间接支出。这些费用可以包括水电费、租金、行政人员工资和设备折旧。企业通常使用预定的间接费用率将这些费用分配给其产品，该率基于给定期间的估计费用。当公司经历过度吸收间接费用时，这意味着分配给产品的间接费用超过了实际发生的间接费用。例如，如果一家制造商估计其一个季度的间接费用为100,000美元，并根据预期的生产水平分配该金额，但实际的间接费用仅为80,000美元，则公司已过度吸收20,000美元。这种过量分配可能导致产品成本膨胀，从而影响定价决策和盈利能力。过度吸收间接费用的后果可能是多方面的。一方面，它可能造成暂时的更高盈利能力的错觉，因为报告的成本低于实际发生的成本。这可能导致管理层基于不准确的数据做出决策，例如增加生产或扩展业务，认为公司表现好于实际情况。另一方面，如果在随后的期间发现并纠正了过度吸收间接费用，则可能导致报告的利润突然下降，这可能会引起利益相关者的警觉并影响股价。有效管理过度吸收间接费用需要定期监控和调整间接费用率。公司应定期进行差异分析，以比较估计的间接费用与实际费用。通过这样做，他们可以识别趋势并对其成本计算方法进行必要的调整。此外，实施更准确的预测技术和利用历史数据可以帮助最小化未来过度吸收的风险。总之，过度吸收间接费用是成本会计中的一个重要概念，它可能对公司的财务健康产生深远的影响。理解其影响使企业能够做出明智的决策并保持准确的财务报告。通过主动管理间接费用，企业可以确保在不断变化的市场环境中保持竞争力和财务稳健。