machine hour rate method

简明释义

机器小时率,机器小时收费率

英英释义

例句

1.By implementing the machine hour rate method 机器小时费率法, we can better allocate our manufacturing costs.

通过实施机器小时费率法 machine hour rate method，我们可以更好地分配我们的制造成本。

2.Using the machine hour rate method 机器小时费率法 helps us identify which machines are underutilized.

使用机器小时费率法 machine hour rate method 有助于我们识别哪些机器未得到充分利用。

3.The accountant recommended the machine hour rate method 机器小时费率法 for more accurate budgeting in the engineering department.

会计建议在工程部门采用机器小时费率法 machine hour rate method 以获得更准确的预算。

4.The factory uses the machine hour rate method 机器小时费率法 to calculate the cost of production based on machine usage.

工厂使用机器小时费率法 machine hour rate method 根据机器使用情况计算生产成本。

5.The machine hour rate method 机器小时费率法 allows us to charge clients based on the actual machine time used.

使用机器小时费率法 machine hour rate method 使我们能够根据实际使用的机器时间向客户收费。

作文

In the world of manufacturing and production, understanding costs is crucial for maintaining profitability and efficiency. One of the key methods used to allocate costs in manufacturing is the machine hour rate method. This method allows businesses to determine the cost of using machinery based on the number of hours the machines operate. By calculating the cost per machine hour, companies can more accurately assign overhead costs to specific products or jobs, leading to better pricing strategies and improved financial analysis.The machine hour rate method involves several steps. First, a company must gather all relevant data regarding the costs associated with operating its machinery. This includes fixed costs such as depreciation, insurance, and property taxes, as well as variable costs like maintenance, fuel, and electricity. Once these costs are totaled, they can be divided by the total number of machine hours worked over a specific period. This calculation yields the machine hour rate, which represents the cost incurred for each hour the machine is operational.For example, consider a factory that operates a CNC machine. If the total cost of running the machine for a month is $10,000 and the machine operates for 200 hours during that month, the machine hour rate method would yield a rate of $50 per hour. This means that for every hour the CNC machine is used, the factory incurs a cost of $50. This information is vital for management as it enables them to assess the profitability of various products and make informed decisions about pricing.Using the machine hour rate method also helps in budgeting and forecasting. By knowing the machine hour rate, companies can predict how changes in production levels will impact overall costs. For instance, if a company plans to increase production by 20%, it can estimate the additional costs by multiplying the expected increase in machine hours by the machine hour rate. This foresight is essential for effective financial planning.Moreover, this method encourages efficiency among workers and management alike. When employees understand that every hour of machine operation incurs a cost, they are likely to take greater care in their work processes. They may strive to reduce machine downtime, optimize production schedules, and minimize waste. This heightened awareness often leads to improved operational efficiency and, ultimately, higher profit margins.However, the machine hour rate method is not without its challenges. One significant drawback is that it may not account for the varying levels of productivity among different machines or operators. For instance, two machines may have the same machine hour rate but differ significantly in output quality or quantity. Therefore, while the machine hour rate method provides a useful framework for cost allocation, it should be used in conjunction with other methods and metrics to ensure a comprehensive understanding of production costs.In conclusion, the machine hour rate method is an essential tool for manufacturers seeking to manage costs effectively. By accurately calculating the cost per machine hour, businesses can improve their pricing strategies, enhance budgeting accuracy, and foster a culture of efficiency. While it has its limitations, when used correctly, the machine hour rate method can lead to significant improvements in a company's financial performance and operational effectiveness.

在制造和生产的世界中，理解成本对于维持盈利能力和效率至关重要。用于分配制造成本的关键方法之一是机器小时费率法。该方法允许企业根据机器的运行小时数来确定使用机器的成本。通过计算每个机器小时的成本，公司可以更准确地将间接费用分配给特定的产品或工作，从而制定更好的定价策略并改善财务分析。机器小时费率法涉及几个步骤。首先，公司必须收集与操作其机械相关的所有相关数据。这包括折旧、保险和财产税等固定成本，以及维护、燃料和电力等可变成本。一旦这些成本被总计，就可以将其除以特定时期内机器工作的总小时数。这个计算得出机器小时费率，代表每小时机器运行所产生的成本。例如，考虑一家操作CNC机器的工厂。如果运行机器一个月的总成本为10,000美元，而该机器在该月运行了200小时，那么机器小时费率法将得出每小时50美元的费率。这意味着每当CNC机器使用一个小时时，工厂就会产生50美元的成本。这些信息对管理层至关重要，因为它使他们能够评估各种产品的盈利能力，并就定价做出明智的决策。使用机器小时费率法还有助于预算和预测。通过了解机器小时费率，公司可以预测生产水平变化将如何影响整体成本。例如，如果一家公司计划将生产增加20%，它可以通过将预计增加的机器小时乘以机器小时费率来估算额外成本。这种前瞻性对于有效的财务规划至关重要。此外，该方法还鼓励员工和管理层提高效率。当员工了解每小时机器操作都会产生成本时，他们往往会更加关注自己的工作流程。他们可能会努力减少机器停机时间，优化生产计划，并最小化浪费。这种增强的意识通常会导致运营效率的提高，最终实现更高的利润率。然而，机器小时费率法并非没有挑战。一个显著的缺点是，它可能无法考虑不同机器或操作员之间的生产力差异。例如，两台机器可能具有相同的机器小时费率，但在输出质量或数量上有显著差异。因此，尽管机器小时费率法提供了一个有用的成本分配框架，但应与其他方法和指标结合使用，以确保全面理解生产成本。总之，机器小时费率法是制造商寻求有效管理成本的重要工具。通过准确计算每个机器小时的成本，企业可以改善其定价策略，提高预算准确性，并培养效率文化。尽管它有其局限性，但如果使用得当，机器小时费率法可以显著改善公司的财务表现和运营效率。