overhead absorption

简明释义

共同成本吸收

英英释义

例句

1.The company uses a method of overhead absorption to allocate indirect costs to products.

公司使用间接费用吸收的方法将间接成本分配到产品上。

2.Effective overhead absorption can lead to better financial reporting.

有效的间接费用吸收可以导致更好的财务报告。

3.The accountant reviewed the overhead absorption rates for each department.

会计审查了每个部门的间接费用吸收率。

4.Understanding overhead absorption is crucial for accurate product pricing.

理解间接费用吸收对于准确的产品定价至关重要。

5.By improving their overhead absorption techniques, they were able to reduce overall production costs.

通过改善他们的间接费用吸收技术，他们能够降低整体生产成本。

作文

In the realm of accounting and financial management, understanding various cost concepts is crucial for effective decision-making. One such concept is overhead absorption, which plays a significant role in determining the total cost of production and, ultimately, the pricing strategy of a business. Overhead absorption refers to the process of allocating indirect costs, or overheads, to specific cost units or products. These indirect costs can include utilities, rent, salaries of support staff, and other expenses that are not directly tied to the production of goods or services.The significance of overhead absorption lies in its ability to provide a more accurate picture of product costs. When businesses fail to absorb overhead costs adequately, they may underestimate the total expenses associated with producing their goods. This miscalculation can lead to setting prices too low, which can erode profit margins and threaten the sustainability of the business. Conversely, overestimating these costs can result in inflated prices, potentially driving customers away.To illustrate the importance of overhead absorption, consider a manufacturing company that produces furniture. The direct costs of materials and labor are relatively easy to calculate. However, the indirect costs associated with running the factory—such as maintenance of machinery, electricity bills, and administrative salaries—are less straightforward. By implementing an effective overhead absorption method, the company can allocate these indirect costs accurately to each piece of furniture produced. This allocation ensures that the company has a comprehensive understanding of its cost structure, enabling it to make informed pricing decisions.There are several methods for calculating overhead absorption. One common approach is the use of a predetermined overhead rate, which is calculated at the beginning of the accounting period based on estimated overhead costs and estimated activity levels (such as machine hours or labor hours). This rate is then applied to actual activity levels during the period to allocate overhead costs to products. While this method simplifies the process, it requires careful estimation to avoid significant variances between estimated and actual costs.Another method is activity-based costing (ABC), which provides a more nuanced approach to overhead absorption. ABC identifies specific activities that contribute to overhead costs and assigns costs based on the actual consumption of those activities by different products. This method allows for a more precise allocation of costs, leading to better insights into profitability and efficiency.In conclusion, overhead absorption is a fundamental concept in cost accounting that aids businesses in accurately determining the total cost of production. By effectively absorbing overhead costs, companies can set competitive prices while ensuring their profitability. Understanding and applying overhead absorption methods, such as predetermined overhead rates or activity-based costing, can lead to better financial management and strategic decision-making. As businesses navigate the complexities of the market, mastering this concept will be essential for maintaining a competitive edge.

在会计和财务管理领域，理解各种成本概念对于有效决策至关重要。其中一个重要概念是间接费用吸收，它在确定生产总成本以及最终的定价策略中发挥着重要作用。间接费用吸收是指将间接成本或开销分配到特定成本单位或产品的过程。这些间接成本可以包括公用事业费用、租金、支持人员的工资以及其他与商品或服务的生产没有直接关系的费用。间接费用吸收的重要性在于它能够提供更准确的产品成本图景。当企业未能充分吸收间接费用时，它们可能会低估与生产商品相关的总支出。这种错误计算可能导致定价过低，从而侵蚀利润率，威胁企业的可持续性。相反，过高估计这些成本可能导致价格膨胀，进而可能使顾客流失。为了说明间接费用吸收的重要性，考虑一家生产家具的制造公司。材料和劳动力的直接成本相对容易计算。然而，与工厂运营相关的间接成本——例如机械维护、电费和行政工资——则不那么简单。通过实施有效的间接费用吸收方法，该公司可以准确地将这些间接成本分配到每件生产的家具上。这种分配确保公司全面了解其成本结构，使其能够做出明智的定价决策。计算间接费用吸收的方法有几种。一种常见的方法是使用预定间接费用率，该率在会计期开始时根据预计的间接费用和预计的活动水平（如机器小时或劳动小时）进行计算。然后在期间内将该比率应用于实际活动水平，以将间接费用分配给产品。虽然这种方法简化了过程，但需要仔细估算以避免估计成本与实际成本之间的重大差异。另一种方法是基于活动的成本计算（ABC），它为间接费用吸收提供了一种更细致的方法。ABC识别导致间接费用的具体活动，并根据不同产品实际消耗这些活动的情况分配费用。这种方法允许更精确地分配成本，从而更好地洞察盈利能力和效率。总之，间接费用吸收是成本会计中的一个基本概念，帮助企业准确确定生产总成本。通过有效地吸收间接费用，公司可以设定具有竞争力的价格，同时确保其盈利能力。理解和应用间接费用吸收的方法，如预定间接费用率或基于活动的成本计算，将有助于更好的财务管理和战略决策。随着企业在市场复杂性中导航，掌握这一概念对于保持竞争优势至关重要。