indirect manufacturing cost; overhead cost

简明释义

间接制造成本

英英释义

例句

1.In manufacturing, indirect manufacturing cost; overhead cost includes utilities, rent, and salaries of support staff.

在制造业中，间接制造成本; 管理费用包括公用事业费、租金和支持人员的工资。

2.To ensure accurate pricing, we must account for indirect manufacturing cost; overhead cost in our budget.

为了确保定价准确，我们必须在预算中考虑间接制造成本; 管理费用。

3.The finance department is tasked with analyzing the indirect manufacturing cost; overhead cost to identify potential savings.

财务部门负责分析间接制造成本; 管理费用以识别潜在的节省。

4.The company needs to calculate its total production cost, which includes both direct costs and indirect manufacturing cost; overhead cost.

公司需要计算其总生产成本，其中包括直接成本和间接制造成本; 管理费用。

5.Reducing indirect manufacturing cost; overhead cost can significantly improve the company's profit margins.

减少间接制造成本; 管理费用可以显著提高公司的利润率。

作文

In the world of manufacturing, understanding costs is crucial for the success of any business. Among these costs, there are two important categories that often confuse new entrepreneurs: indirect manufacturing cost and overhead cost. Both terms refer to expenses that are not directly tied to the production of goods but play a significant role in the overall financial management of a company.Firstly, let’s define what indirect manufacturing cost means. This term refers to expenses that are incurred during the manufacturing process but cannot be traced directly to a specific product. These costs include things like utilities for the factory, salaries of supervisors, and depreciation of equipment. For example, if a company produces furniture, the wages paid to the factory manager would be classified as an indirect manufacturing cost because it supports the production process without being directly linked to any single piece of furniture.On the other hand, overhead cost is a broader term that encompasses all ongoing business expenses that are not directly attributed to creating a product or service. This includes indirect manufacturing costs, but also extends to other expenses such as rent, office supplies, and marketing costs. For instance, if a manufacturing plant rents a space to operate, that rent payment is considered an overhead cost. Understanding this distinction is vital for accurate budgeting and financial forecasting.The significance of managing indirect manufacturing costs and overhead costs cannot be overstated. Companies that effectively monitor these costs can identify areas where they can cut expenses and improve efficiency. For example, by analyzing utility bills, a company might find ways to reduce energy consumption, thereby lowering its indirect manufacturing costs. Additionally, keeping track of overhead costs helps businesses to set competitive prices for their products, ensuring they cover all expenses while still making a profit.Moreover, the allocation of indirect manufacturing costs and overhead costs in pricing strategy is essential. If these costs are not accurately calculated and allocated, a business may underprice its products, leading to financial losses. Conversely, overpricing due to miscalculated costs can result in lost sales and reduced market share. Therefore, manufacturers must develop robust accounting practices to ensure that all costs are accounted for appropriately.In conclusion, both indirect manufacturing costs and overhead costs are integral to the financial health of a manufacturing business. By understanding and managing these costs effectively, companies can enhance their operational efficiency, set appropriate pricing strategies, and ultimately contribute to their long-term success. Entrepreneurs should invest time in learning about these concepts and implementing systems to track them accurately. This knowledge will not only aid in maintaining profitability but also in navigating the complex landscape of manufacturing finance with confidence.

在制造业中，理解成本对任何企业的成功至关重要。在这些成本中，有两个重要类别常常使新企业家感到困惑：间接制造成本和间接费用。这两个术语指的是与商品生产没有直接联系但在公司整体财务管理中发挥重要作用的支出。首先，让我们定义一下什么是间接制造成本。这个术语指的是在制造过程中产生的费用，但无法直接追溯到特定产品。这些成本包括工厂的公用事业费用、主管的薪水和设备的折旧。例如，如果一家公司生产家具，支付给工厂经理的工资将被归类为间接制造成本，因为它支持生产过程而不直接与任何单件家具相关联。另一方面，间接费用是一个更广泛的术语，包含所有持续的业务费用，这些费用不能直接归因于创造产品或服务。这包括间接制造成本，但也扩展到其他费用，如租金、办公用品和市场营销费用。例如，如果一家制造厂租用一个空间进行运营，那么租金支出就被视为间接费用。理解这个区别对于准确的预算和财务预测至关重要。管理间接制造成本和间接费用的重要性不容小觑。能够有效监控这些成本的公司可以识别出削减开支和提高效率的领域。例如，通过分析公用事业账单，公司可能会发现减少能源消耗的方法，从而降低其间接制造成本。此外，跟踪间接费用有助于企业为其产品设定具有竞争力的价格，确保覆盖所有费用，同时仍能盈利。此外，在定价策略中分配间接制造成本和间接费用也是必不可少的。如果这些成本未被准确计算和分配，企业可能会低估产品价格，导致财务损失。相反，由于成本计算错误而导致的高定价可能会导致销售下降和市场份额减少。因此，制造商必须制定健全的会计实践，以确保所有成本都得到适当的考虑。总之，间接制造成本和间接费用都是制造企业财务健康的重要组成部分。通过有效理解和管理这些成本，公司可以提高运营效率，制定适当的定价策略，并最终有助于其长期成功。企业家应该投入时间学习这些概念，并实施系统以准确追踪它们。这种知识不仅有助于维持盈利能力，还能自信地应对复杂的制造财务环境。