overhead distribution

简明释义

共同成本分配

英英释义

例句

1.The factory's overhead distribution model was updated to reflect current operations.

工厂的间接费用分配模型已更新以反映当前运营情况。

2.The company implemented a new system for overhead distribution to reduce costs.

公司实施了一种新的间接费用分配系统，以降低成本。

3.The accountant explained how overhead distribution affects profit margins.

会计解释了间接费用分配如何影响利润率。

4.Understanding overhead distribution is crucial for accurate budgeting.

理解间接费用分配对准确预算至关重要。

5.We need to analyze our overhead distribution to identify areas for improvement.

我们需要分析我们的间接费用分配以确定改进的领域。

作文

In modern business operations, efficiency and effectiveness are key components that determine the success of any organization. One crucial aspect of achieving operational efficiency is understanding the concept of overhead distribution, which refers to the allocation of indirect costs associated with running a business. These costs can include utilities, rent, administrative salaries, and other expenses not directly tied to the production of goods or services. By mastering overhead distribution, businesses can better manage their finances and improve their overall profitability.To illustrate the importance of overhead distribution, consider a manufacturing company that produces furniture. The company incurs various costs, such as raw materials, labor, and overhead. While the direct costs are relatively easy to track, the overhead costs require careful analysis and distribution to different departments or product lines. If the company fails to accurately allocate these costs, it may overestimate or underestimate the profitability of certain products, leading to poor business decisions.For instance, if the company produces both wooden tables and chairs, it must determine how much of its overhead should be assigned to each product. This process involves analyzing factors such as the time spent on each product, the space they occupy in the warehouse, and the resources consumed during production. By effectively utilizing overhead distribution, the company can gain insights into which products are truly profitable and which ones may need adjustments in pricing or production strategies.Moreover, overhead distribution plays a significant role in budgeting and forecasting. When planning for the future, businesses must anticipate their overhead costs and distribute them appropriately across various departments. This foresight enables organizations to set realistic financial goals and allocate resources more effectively. For example, if a company expects an increase in sales, it can use historical data on overhead distribution to project future costs and adjust its budget accordingly.Additionally, accurate overhead distribution can enhance transparency within an organization. When employees understand how overhead costs are allocated, they become more aware of their impact on the company's bottom line. This awareness can lead to increased accountability and a culture of cost-consciousness among employees. For example, if staff members know that excessive energy usage contributes to higher overhead, they may take steps to reduce consumption, ultimately benefiting the company financially.In conclusion, overhead distribution is a vital concept that every business should understand and implement effectively. By accurately allocating indirect costs, companies can make informed decisions about pricing, budgeting, and resource allocation. Furthermore, it fosters a culture of accountability and transparency among employees, leading to a more efficient and profitable organization. As businesses continue to navigate the complexities of the modern economic landscape, mastering overhead distribution will undoubtedly remain a critical factor in achieving long-term success.

在现代商业运营中，效率和有效性是决定任何组织成功的关键组成部分。实现运营效率的一个重要方面是理解“间接费用分配”的概念，指的是与企业运营相关的间接成本的分配。这些成本可以包括公用事业、租金、行政工资以及其他与生产商品或服务无直接关联的费用。通过掌握“间接费用分配”，企业可以更好地管理财务，提高整体盈利能力。为了说明“间接费用分配”的重要性，考虑一家生产家具的制造公司。该公司产生各种成本，如原材料、劳动力和间接费用。虽然直接成本相对容易追踪，但间接成本需要仔细分析并分配到不同的部门或产品线。如果公司未能准确分配这些成本，可能会高估或低估某些产品的盈利能力，从而导致错误的商业决策。例如，如果公司同时生产木桌和椅子，它必须确定多少间接费用应分配给每种产品。这个过程涉及分析每种产品的生产时间、占用仓库的空间以及生产过程中消耗的资源。通过有效利用“间接费用分配”，公司可以深入了解哪些产品真正盈利，哪些产品可能需要在定价或生产策略上进行调整。此外，“间接费用分配”在预算和预测中也发挥着重要作用。在为未来规划时，企业必须预期其间接费用并适当地分配到各个部门。这种前瞻性使组织能够设定现实的财务目标，并更有效地分配资源。例如，如果公司预计销售额将增加，可以利用历史数据进行“间接费用分配”来预测未来成本并相应地调整预算。此外，准确的“间接费用分配”可以增强组织内部的透明度。当员工了解间接费用是如何分配时，他们会更加意识到自己对公司利润的影响。这种意识可以导致员工之间增加责任感和成本意识的文化。例如，如果员工知道过度使用能源会导致更高的间接费用，他们可能会采取措施减少消费，从而最终使公司在财务上受益。总之，“间接费用分配”是每个企业都应该理解和有效实施的重要概念。通过准确分配间接成本，公司可以就定价、预算和资源分配做出明智的决策。此外，它促进了员工之间的责任感和透明度文化，从而导致更高效、更有利可图的组织。随着企业继续应对现代经济环境的复杂性，掌握“间接费用分配”无疑将继续成为实现长期成功的关键因素。