application of overhead

简明释义

共同成本计列

英英释义

例句

1.The application of overhead in project budgeting helps ensure all costs are accounted for.

在项目预算中，间接费用的应用有助于确保所有成本都被考虑在内。

2.Understanding the application of overhead in manufacturing can improve pricing strategies.

理解制造业中间接费用的应用可以改善定价策略。

3.The accountant explained the application of overhead to the new interns during training.

会计在培训期间向新实习生解释了间接费用的应用。

4.In service industries, the application of overhead is crucial for maintaining profitability.

在服务行业，间接费用的应用对于维持盈利能力至关重要。

5.The project manager emphasized the application of overhead when discussing the budget with stakeholders.

项目经理在与利益相关者讨论预算时强调了间接费用的应用。

作文

In the world of business and finance, understanding the concept of overhead is crucial for effective management and decision-making. Overhead refers to the ongoing expenses that are not directly tied to the production of goods or services. These costs can include rent, utilities, salaries of administrative staff, and other indirect expenses. The application of overhead plays a significant role in determining the overall profitability of a company. By accurately allocating overhead costs, businesses can gain insights into their financial health and make informed strategic decisions.One of the primary reasons for the application of overhead is to ensure that all costs associated with running a business are accounted for when setting prices for products or services. For example, if a company produces handmade furniture, it must consider not only the cost of materials and labor but also the overhead costs associated with running the workshop. Without factoring in these overhead expenses, the company may underprice its products, leading to financial losses in the long run.Moreover, the application of overhead is essential for budgeting and forecasting. Companies typically prepare annual budgets that outline expected revenues and expenses. By including overhead costs in these budgets, businesses can create more accurate financial projections. This practice helps them identify potential cash flow issues before they arise, allowing for proactive measures to be taken.Furthermore, the application of overhead assists in performance evaluation. Managers can analyze overhead costs in relation to revenue generated by different departments or product lines. This analysis can reveal which areas of the business are operating efficiently and which may require improvement. For instance, if a particular department consistently incurs high overhead costs without corresponding revenue increases, it may prompt management to investigate the issue and implement changes.In addition to internal management, the application of overhead is also important for external stakeholders. Investors and creditors often scrutinize a company's overhead costs as part of their assessment of financial stability and operational efficiency. A company with well-managed overhead costs is generally viewed more favorably, as it indicates prudent financial practices and a focus on profitability.However, it is important to note that the application of overhead can vary significantly between industries. For example, manufacturing companies may have different overhead structures compared to service-based businesses. In manufacturing, overhead costs might predominantly include factory rent and machinery maintenance, while in a service industry, overhead could be more focused on employee salaries and office space. Therefore, understanding the specific context of a business is vital when applying overhead costs.In conclusion, the application of overhead is an integral aspect of business management that influences pricing, budgeting, performance evaluation, and stakeholder perceptions. By effectively managing and allocating overhead costs, companies can enhance their financial performance and ensure long-term sustainability. As such, mastering the concept of overhead and its application is essential for anyone involved in business operations or financial management.

在商业和金融的世界中，理解间接费用的概念对于有效管理和决策至关重要。间接费用是指与生产商品或服务无直接关联的持续性支出。这些成本可能包括租金、公用事业、行政人员的薪水以及其他间接费用。间接费用的应用在确定公司整体盈利能力方面发挥着重要作用。通过准确分配间接费用，企业可以深入了解其财务状况并做出明智的战略决策。间接费用的应用的主要原因之一是确保在为产品或服务定价时，所有与经营相关的成本都被考虑在内。例如，如果一家公司生产手工家具，它必须考虑材料和劳动力的成本，以及与车间运营相关的间接费用。如果不将这些间接费用纳入考虑，该公司可能会低估产品价格，从而导致长期的财务损失。此外，间接费用的应用对于预算和预测也至关重要。公司通常会制定年度预算，列出预期的收入和支出。通过在这些预算中包含间接费用，企业可以创建更准确的财务预测。这种做法有助于他们在问题出现之前识别潜在的现金流问题，从而采取主动措施。此外，间接费用的应用还有助于绩效评估。管理者可以分析间接费用与不同部门或产品线产生的收入之间的关系。这种分析可以揭示哪些业务领域运作高效，哪些可能需要改进。例如，如果某个部门的间接费用持续高企，而收入却没有相应增加，这可能促使管理层调查问题并实施变更。除了内部管理外，间接费用的应用对外部利益相关者也很重要。投资者和债权人通常会审查公司的间接费用，以评估其财务稳定性和运营效率。间接费用管理良好的公司通常被视为更具吸引力，因为这表明其财务实践谨慎，并专注于盈利能力。然而，需要注意的是，间接费用的应用在不同行业之间可能会有显著差异。例如，制造公司与基于服务的企业可能具有不同的间接费用结构。在制造业中，间接费用可能主要包括工厂租金和机械维护，而在服务行业中，间接费用可能更多集中在员工薪水和办公空间上。因此，在应用间接费用时，理解企业的具体背景至关重要。总之，间接费用的应用是商业管理的重要组成部分，影响着定价、预算、绩效评估和利益相关者的看法。通过有效管理和分配间接费用，公司可以提高财务表现，确保长期可持续发展。因此，掌握间接费用的概念及其应用对于任何参与商业运营或财务管理的人来说都是必不可少的。