application of overhead

简明释义

间接费或管理费分摊

英英释义

例句

1.During the meeting, we discussed the application of overhead to ensure accurate pricing for our services.

在会议中，我们讨论了间接费用的应用以确保我们服务的定价准确。

2.Understanding the application of overhead is crucial for effective financial management.

理解间接费用的应用对有效的财务管理至关重要。

3.The accountant explained the application of overhead in determining the cost per unit of production.

会计师解释了在确定每单位生产成本时间接费用的应用。

4.The application of overhead in our budget helps us understand the total costs involved in the project.

在我们的预算中，间接费用的应用帮助我们理解项目所涉及的总成本。

5.The application of overhead allows companies to allocate indirect costs appropriately across projects.

通过间接费用的应用，公司可以适当地将间接成本分配到各个项目中。

作文

In the realm of business management and accounting, understanding the concept of overhead is crucial for effective financial planning and operational efficiency. Overhead refers to the ongoing expenses associated with operating a business that cannot be directly attributed to any specific product or service. These costs include rent, utilities, salaries of administrative staff, and other indirect expenses. The application of overhead (间接费用的应用) is a fundamental aspect of budgeting and financial reporting, as it helps businesses allocate their resources more effectively.The application of overhead (间接费用的应用) begins with identifying all the potential overhead costs a business may incur. This process involves analyzing various cost categories and determining which expenses are necessary for the operation of the business but do not directly contribute to production. For instance, while raw materials and direct labor costs can be easily tracked and assigned to specific products, overhead costs require a different approach for allocation.Once these costs are identified, businesses must decide on the most appropriate method to allocate them across their products or services. Common methods include using a predetermined overhead rate based on direct labor hours, machine hours, or even the number of units produced. This rate is calculated by dividing total estimated overhead costs by the estimated activity level, providing a systematic way to distribute overhead costs. The application of overhead (间接费用的应用) in this manner ensures that each product absorbs its fair share of overhead, leading to more accurate product costing.The importance of the application of overhead (间接费用的应用) extends beyond mere cost allocation. It plays a significant role in pricing strategies and profitability analysis. By understanding how much overhead is associated with each product, businesses can set prices that cover both direct and indirect costs, ensuring that they achieve desired profit margins. Moreover, this knowledge enables managers to identify products that may be underperforming due to high overhead costs, allowing them to make informed decisions about product lines and resource allocation.Furthermore, the application of overhead (间接费用的应用) is vital for financial reporting purposes. Accurate overhead allocation affects the income statement and balance sheet, influencing key financial ratios and metrics that stakeholders rely on for decision-making. Investors and creditors often assess a company's efficiency and profitability based on how well it manages its overhead costs. Therefore, businesses must ensure that their application of overhead (间接费用的应用) is both precise and transparent.In conclusion, the application of overhead (间接费用的应用) is an essential practice in the field of business management, impacting budgeting, pricing, and financial reporting. By effectively identifying, allocating, and managing overhead costs, businesses can enhance their operational efficiency and improve overall profitability. Understanding this concept allows managers to make strategic decisions that drive growth and sustainability in an increasingly competitive market. As such, mastering the application of overhead (间接费用的应用) is not just beneficial; it is imperative for any organization aiming for long-term success.

在商业管理和会计领域，理解间接费用的概念对于有效的财务规划和运营效率至关重要。间接费用是指与经营企业相关的持续性开支，这些开支不能直接归因于任何特定的产品或服务。这些成本包括租金、公用事业、行政人员的工资以及其他间接费用。间接费用的应用 是预算和财务报告的基本方面，因为它帮助企业更有效地分配资源。间接费用的应用 开始于识别企业可能产生的所有潜在间接费用。这个过程涉及分析各种成本类别并确定哪些费用是企业运作所必需的，但并不直接贡献于生产。例如，虽然原材料和直接劳动成本可以轻易追踪并分配到特定产品上，但间接费用则需要不同的方法进行分配。一旦这些成本被识别，企业必须决定最合适的方式将其分配到产品或服务中。常见的方法包括使用基于直接劳动小时、机器小时甚至生产单位数量的预定间接费用率。这个比率是通过将总预计间接费用除以预计活动水平来计算的，提供了一种系统化的方式来分配间接费用。间接费用的应用 以这种方式确保每个产品承担其公平份额的间接费用，从而导致更准确的产品成本核算。间接费用的应用 的重要性超越了单纯的成本分配。它在定价策略和盈利能力分析中发挥着重要作用。通过了解与每个产品相关的间接费用，企业可以设定既能覆盖直接成本又能覆盖间接成本的价格，从而确保达到预期的利润率。此外，这种知识使管理者能够识别由于高间接费用而可能表现不佳的产品，使他们能够就产品线和资源分配做出明智的决策。此外，间接费用的应用 对于财务报告目的至关重要。准确的间接费用分配影响损益表和资产负债表，进而影响利益相关者依赖的关键财务比率和指标，以便进行决策。投资者和债权人通常根据公司如何管理其间接费用来评估公司的效率和盈利能力。因此，企业必须确保其间接费用的应用 既精确又透明。总之，间接费用的应用 是商业管理领域中的一项基本实践，影响预算、定价和财务报告。通过有效识别、分配和管理间接费用，企业可以提高运营效率并改善整体盈利能力。理解这一概念使管理者能够做出推动增长和可持续发展的战略决策。因此，掌握间接费用的应用 不仅有利，而且对于任何旨在实现长期成功的组织来说都是必不可少的。