overhead application rate

简明释义

共同成本计列率

英英释义

例句

1.Understanding the overhead application rate helps managers make informed pricing decisions.

了解间接费用分配率有助于管理者做出明智的定价决策。

2.The accounting department adjusted the overhead application rate based on the latest financial data.

会计部门根据最新的财务数据调整了间接费用分配率。

3.To improve profitability, we need to review our overhead application rate and find ways to reduce overhead costs.

为了提高盈利能力，我们需要审查我们的间接费用分配率并寻找降低间接费用的方法。

4.The company calculated the overhead application rate to allocate indirect costs to each product line.

公司计算了间接费用分配率以将间接成本分配到每个产品线。

5.A higher overhead application rate can indicate that a business is spending too much on indirect expenses.

较高的间接费用分配率可能表明企业在间接费用上的支出过多。

作文

In the world of business and manufacturing, understanding the cost structure is crucial for effective financial management. One key concept that plays a significant role in this area is the overhead application rate. This term refers to the method used to allocate indirect costs, or overhead, to specific products or services. Indirect costs can include expenses such as utilities, rent, and salaries of employees not directly involved in production. By applying an appropriate overhead application rate, businesses can ensure that they accurately reflect the true cost of producing goods or delivering services.The overhead application rate is typically calculated by dividing the total estimated overhead costs by an allocation base, which may be direct labor hours, machine hours, or any other relevant measure of activity. For example, if a company expects its total overhead costs to be $100,000 for the year and estimates that it will use 10,000 direct labor hours, the overhead application rate would be $10 per direct labor hour. This means that for every hour worked, $10 would be allocated to cover overhead costs.Understanding the importance of the overhead application rate is vital for several reasons. First, it aids in pricing decisions. Companies need to set prices that not only cover direct costs but also contribute to covering the overhead. If a business underestimates its overhead application rate, it may end up selling products at a loss, which can jeopardize its financial stability.Second, using a well-calculated overhead application rate helps in budgeting and forecasting. By knowing how much overhead is applied to each product, businesses can make more informed decisions about future production levels, staffing needs, and capital investments. It allows for better cash flow management, as companies can anticipate their overhead costs based on their production schedules.Moreover, the overhead application rate plays a crucial role in financial reporting. Accurate allocation of overhead costs ensures that the financial statements reflect the true profitability of different products or services. Investors and stakeholders rely on these reports to assess the company’s performance, and any discrepancies could lead to mistrust and potential financial repercussions.However, it is important to note that the overhead application rate is not static; it can change based on various factors such as changes in production volume, shifts in indirect costs, or changes in the allocation base. Therefore, businesses must regularly review and adjust their overhead application rate to ensure that it remains accurate and relevant.In conclusion, the overhead application rate is an essential tool for businesses aiming to manage their costs effectively. By accurately allocating overhead costs, companies can make informed pricing decisions, improve budgeting and forecasting, and present reliable financial reports. Understanding and mastering the concept of the overhead application rate is critical for anyone involved in financial planning and analysis within an organization. As businesses continue to evolve, so too must their approach to calculating and applying overhead, ensuring they remain competitive and financially sound.

在商业和制造业的世界中，理解成本结构对于有效的财务管理至关重要。一个在这一领域发挥重要作用的关键概念是间接费用分配率。这个术语指的是用于将间接成本或间接费用分配到特定产品或服务的方法。间接成本可以包括公用事业、租金和不直接参与生产的员工工资等费用。通过应用适当的间接费用分配率，企业可以确保准确反映生产商品或提供服务的真实成本。间接费用分配率通常通过将总预计间接费用除以一个分配基础来计算，这个基础可能是直接劳动小时、机器小时或任何其他相关的活动度量。例如，如果一家公司预计其年度总间接费用为100,000美元，并估计将使用10,000个直接劳动小时，则间接费用分配率将为每个直接劳动小时10美元。这意味着每工作一个小时，将分配10美元来覆盖间接费用。理解间接费用分配率的重要性至关重要，原因有几个。首先，它有助于定价决策。公司需要设定不仅能覆盖直接成本，还能帮助覆盖间接费用的价格。如果企业低估了其间接费用分配率，可能会导致以亏损的价格出售产品，从而危及其财务稳定。其次，使用经过良好计算的间接费用分配率有助于预算和预测。通过了解每个产品的间接费用分配情况，企业可以对未来的生产水平、人员需求和资本投资做出更明智的决策。这有助于改善现金流管理，因为公司可以根据其生产计划预见间接费用。此外，间接费用分配率在财务报告中也扮演着关键角色。间接费用的准确分配确保财务报表反映不同产品或服务的真实盈利能力。投资者和利益相关者依赖这些报告来评估公司的表现，任何差异都可能导致不信任和潜在的财务后果。然而，需要注意的是，间接费用分配率并不是静态的；它可能会根据生产量的变化、间接成本的变化或分配基础的变化而变化。因此，企业必须定期审查和调整其间接费用分配率，以确保其保持准确和相关。总之，间接费用分配率是企业旨在有效管理成本的基本工具。通过准确分配间接费用，公司可以做出明智的定价决策、改善预算和预测，并提供可靠的财务报告。理解和掌握间接费用分配率的概念对于任何参与组织内财务规划和分析的人来说都是至关重要的。随着企业的不断发展，他们对计算和应用间接费用的方式也必须不断调整，以确保他们保持竞争力并在财务上稳健。