manufacturing overhead margin

简明释义

间接生产费

英英释义

例句

1.Reducing waste can significantly improve the manufacturing overhead margin 制造间接费用利润率 of the production line.

减少浪费可以显著改善生产线的制造间接费用利润率 manufacturing overhead margin 。

2.A higher manufacturing overhead margin 制造间接费用利润率 indicates better cost management in production.

较高的制造间接费用利润率 manufacturing overhead margin 表明生产中的成本管理更好。

3.Our financial report shows a decline in the manufacturing overhead margin 制造间接费用利润率 this quarter.

我们的财务报告显示本季度制造间接费用利润率 manufacturing overhead margin 下降。

4.To increase the manufacturing overhead margin 制造间接费用利润率, we need to streamline operations.

为了提高制造间接费用利润率 manufacturing overhead margin ，我们需要简化操作。

5.The company needs to analyze its manufacturing overhead margin 制造间接费用利润率 to ensure profitability.

公司需要分析其制造间接费用利润率 manufacturing overhead margin 以确保盈利能力。

作文

In the world of manufacturing, understanding costs is crucial for maintaining profitability and ensuring sustainable growth. One important concept that plays a vital role in this context is the manufacturing overhead margin. This term refers to the difference between the total manufacturing overhead costs and the revenue generated from the products manufactured. To better grasp this concept, it is essential to break down its components and understand its implications on a company's financial health.Manufacturing overhead consists of all the indirect costs associated with the production of goods. These costs can include utilities, rent for the manufacturing facility, salaries of supervisory staff, and depreciation of equipment, among others. Unlike direct costs, such as raw materials and labor directly involved in production, manufacturing overhead is not easily attributable to specific units of product. Therefore, calculating the manufacturing overhead margin requires a careful analysis of both total overhead costs and the revenue derived from sales.To calculate the manufacturing overhead margin, a company must first determine its total manufacturing overhead costs. This total is then subtracted from the total revenue generated from the sale of products. The resulting figure represents the margin available after covering overhead expenses. A positive manufacturing overhead margin indicates that the company is effectively managing its overhead costs relative to its sales, while a negative margin suggests that overhead costs are consuming too much of the revenue, which could lead to financial difficulties.For example, consider a furniture manufacturing company that has total manufacturing overhead costs of $200,000 and generates $500,000 in sales revenue. The calculation for the manufacturing overhead margin would be as follows:Manufacturing Overhead Margin = Total Revenue - Total Manufacturing Overhead Costs Manufacturing Overhead Margin = $500,000 - $200,000 Manufacturing Overhead Margin = $300,000 In this case, the company has a healthy manufacturing overhead margin of $300,000, which indicates that it is able to cover its overhead costs and still have a significant amount left over for profit.Understanding the manufacturing overhead margin is not just about calculating numbers; it also involves strategic decision-making. Companies can use this margin to identify areas where they can reduce overhead costs or improve efficiency. For instance, if a company notices that its manufacturing overhead margin is decreasing over time, it may need to investigate the reasons behind this trend. Are there rising utility costs? Is the facility too large for the current production levels? Are there inefficiencies in the production process?By addressing these questions, companies can take proactive measures to enhance their manufacturing overhead margin. This might involve renegotiating supplier contracts, investing in energy-efficient machinery, or even relocating to a more cost-effective facility. Ultimately, improving the manufacturing overhead margin can lead to increased profitability and a stronger competitive position in the market.In conclusion, the manufacturing overhead margin is a critical indicator of a manufacturing company's financial health. It reflects the relationship between overhead costs and revenue, serving as a tool for management to assess efficiency and make informed decisions. By monitoring and optimizing this margin, businesses can ensure they remain profitable and capable of thriving in a competitive landscape. Understanding and managing the manufacturing overhead margin is therefore essential for any manufacturing entity aiming for long-term success.

在制造业中，理解成本对保持盈利能力和确保可持续增长至关重要。一个在这个背景下发挥重要作用的概念是制造间接费用利润率。这个术语指的是总制造间接费用与所制造产品所产生的收入之间的差额。为了更好地掌握这一概念，有必要分解其组成部分并了解其对公司财务健康的影响。制造间接费用包括与生产商品相关的所有间接成本。这些成本可以包括公用事业、制造设施的租金、监督人员的薪水以及设备的折旧等。与直接成本（如原材料和直接参与生产的劳动力）不同，制造间接费用不易归因于特定单位的产品。因此，计算制造间接费用利润率需要对总间接费用和销售产生的收入进行仔细分析。要计算制造间接费用利润率，公司必须首先确定其总制造间接费用。这一总额然后从产品销售产生的总收入中减去。结果数字代表在覆盖间接费用后可用的利润。正的制造间接费用利润率表明公司有效管理其相对于销售的间接费用，而负的利润率则表明间接费用消耗了过多的收入，这可能导致财务困难。例如，考虑一家家具制造公司，其总制造间接费用为$200,000，销售收入为$500,000。计算制造间接费用利润率如下：制造间接费用利润率 = 总收入 - 总制造间接费用 制造间接费用利润率 = $500,000 - $200,000 制造间接费用利润率 = $300,000 在这种情况下，公司有一个健康的制造间接费用利润率为$300,000，这表明它能够覆盖其间接费用，并且仍然有相当数量的利润。理解制造间接费用利润率不仅仅是计算数字；它还涉及战略决策。公司可以利用这一利润率识别可以减少间接费用或提高效率的领域。例如，如果一家公司注意到其制造间接费用利润率随着时间的推移而下降，它可能需要调查这一趋势背后的原因。是否存在上升的公用事业成本？设施是否对当前的生产水平来说过大？生产过程中是否存在低效？通过解决这些问题，公司可以采取主动措施来提升其制造间接费用利润率。这可能涉及重新谈判供应商合同、投资于节能机械，甚至搬迁到更具成本效益的设施。最终，提高制造间接费用利润率可以导致盈利能力的增加和市场竞争地位的增强。总之，制造间接费用利润率是制造公司财务健康的重要指标。它反映了间接费用与收入之间的关系，是管理层评估效率和做出明智决策的工具。通过监控和优化这一利润率，企业可以确保保持盈利能力，并能够在竞争激烈的市场中蓬勃发展。因此，理解和管理制造间接费用利润率对于任何希望实现长期成功的制造实体来说都是至关重要的。