distribution of overhead cost

简明释义

间接费成本分摊

英英释义

例句

1.To improve profitability, the company revised its distribution of overhead cost across different departments.

为了提高盈利能力，公司重新审视了各部门的间接费用的分配。

2.The accountant explained the distribution of overhead cost to ensure all expenses were accounted for in the budget.

会计解释了间接费用的分配，以确保所有费用都在预算中被考虑。

3.We need to analyze the distribution of overhead cost to identify areas where we can cut expenses.

我们需要分析间接费用的分配，以识别可以削减开支的领域。

4.The distribution of overhead cost can significantly impact the overall financial health of a business.

对企业整体财务健康状况有重大影响的因素是间接费用的分配。

5.During the meeting, we discussed how the distribution of overhead cost affects our pricing strategy.

在会议上，我们讨论了间接费用的分配如何影响我们的定价策略。

作文

In the world of business, understanding costs is crucial for making informed decisions and ensuring profitability. One important aspect of cost management is the distribution of overhead cost, which refers to the allocation of indirect costs that are not directly tied to a specific product or service. These overhead costs can include expenses such as rent, utilities, salaries of administrative staff, and depreciation of equipment. Properly managing and distributing these costs can significantly impact a company's financial health and performance.The distribution of overhead cost involves determining how much of these indirect costs should be assigned to each product line or service offered by the company. This process is essential for accurate pricing strategies and can help businesses identify which products are truly profitable. For instance, if a company produces multiple products, understanding how to allocate overhead costs can reveal whether certain items are being subsidized by others, leading to potential adjustments in production or pricing.To illustrate the importance of the distribution of overhead cost, consider a manufacturing company that produces three different types of furniture: chairs, tables, and cabinets. Each of these products requires varying amounts of direct labor and materials, but they also share common overhead costs such as the factory rent and utilities. If the company fails to accurately distribute these overhead costs, it might mistakenly conclude that one product is more profitable than another when, in fact, the overhead burden has skewed the results.There are several methods for allocating overhead costs, including direct labor hours, machine hours, or even activity-based costing (ABC). Activity-based costing, for example, assigns costs based on actual activities that drive overhead costs, providing a more precise allocation. This method allows companies to better understand the true cost of their products and services, leading to more strategic decision-making.Furthermore, the distribution of overhead cost can also influence a company's budgeting and forecasting processes. By understanding how overhead costs are distributed across various products, managers can make more accurate predictions about future profits and resource needs. This insight is invaluable when planning for growth or considering new product lines.In addition to internal benefits, the accurate distribution of overhead cost can enhance external reporting and compliance. Investors and stakeholders are increasingly interested in understanding a company's cost structure, and transparency in how overhead costs are allocated can build trust and credibility. Companies that can demonstrate meticulous cost management practices are often viewed more favorably in the eyes of investors.In conclusion, the distribution of overhead cost is a critical component of effective cost management in any business. It provides insights into product profitability, informs pricing strategies, aids in budgeting and forecasting, and enhances transparency with stakeholders. By employing appropriate allocation methods, companies can gain a clearer picture of their financial performance and make more informed decisions that drive long-term success.

在商业世界中，理解成本对于做出明智的决策和确保盈利至关重要。成本管理的一个重要方面是间接费用分配，它指的是将与特定产品或服务无直接关系的间接成本进行分配。这些间接费用可以包括租金、公用事业、行政人员工资和设备折旧等费用。妥善管理和分配这些成本可以显著影响公司的财务健康和绩效。间接费用分配涉及确定这些间接费用应分配到公司提供的每个产品线或服务的多少。这一过程对于准确的定价策略至关重要，并且可以帮助企业识别哪些产品是真正盈利的。例如，如果一家公司生产多种产品，了解如何分配间接费用可以揭示某些项目是否被其他项目补贴，从而导致生产或定价的潜在调整。为了说明间接费用分配的重要性，考虑一家生产三种不同类型家具的制造公司：椅子、桌子和橱柜。这些产品各自需要不同数量的直接劳动力和材料，但它们也共享一些共同的间接费用，如工厂租金和公用事业。如果公司未能准确分配这些间接费用，它可能会错误地得出某一产品比另一产品更有利可图的结论，而实际上，间接费用负担扭曲了结果。有几种方法可以分配间接费用，包括直接劳动小时、机器小时，甚至基于活动的成本计算（ABC）。例如，基于活动的成本计算根据推动间接费用的实际活动分配成本，提供更精确的分配。这种方法使公司能够更好地理解其产品和服务的真实成本，从而促成更具战略性的决策。此外，间接费用分配还可以影响公司的预算和预测流程。通过了解间接费用如何在各个产品之间分配，管理者可以对未来的利润和资源需求做出更准确的预测。这一洞察在规划增长或考虑新产品线时尤为宝贵。除了内部收益外，准确的间接费用分配还可以增强外部报告和合规性。投资者和利益相关者越来越关注理解公司的成本结构，而透明的间接费用分配方式可以建立信任和信誉。能够展示细致的成本管理实践的公司通常在投资者眼中更受青睐。总之，间接费用分配是任何企业有效成本管理的关键组成部分。它提供了产品盈利能力的洞察，告知定价策略，帮助预算和预测，并增强与利益相关者的透明度。通过采用适当的分配方法，公司可以更清楚地了解其财务表现，并做出更明智的决策，从而推动长期成功。