overhead rate

简明释义

间接制造成本摊配率,间接费分摊率

英英释义

例句

1.The accountant provided a detailed report on the overhead rate for each department.

会计提供了每个部门的间接费用率的详细报告。

2.An increase in the overhead rate can lead to reduced profit margins.

间接费用率的增加可能导致利润率下降。

3.To set competitive prices, we need to analyze our overhead rate carefully.

为了制定有竞争力的价格，我们需要仔细分析我们的间接费用率。

4.Understanding the overhead rate is crucial for budgeting and forecasting.

理解间接费用率对预算和预测至关重要。

5.The company calculated its overhead rate to determine the total cost of production.

公司计算了其间接费用率以确定生产的总成本。

作文

Understanding the concept of overhead rate is crucial for businesses to manage their finances effectively. The overhead rate refers to the percentage of indirect costs that are allocated to each project or product. Indirect costs are expenses that cannot be directly attributed to a specific product or service, such as utilities, rent, and administrative salaries. By calculating the overhead rate, companies can determine the total cost of delivering their products or services, which is essential for pricing strategies and profitability analysis.To calculate the overhead rate, businesses typically divide their total indirect costs by a chosen allocation base, such as direct labor hours or machine hours. For example, if a company has total indirect costs of $100,000 and it uses 10,000 direct labor hours, the overhead rate would be $10 per direct labor hour. This means that for every hour of direct labor, the company needs to allocate an additional $10 to cover its indirect costs.Understanding the overhead rate allows businesses to make informed decisions about budgeting and resource allocation. For instance, if a company notices that its overhead rate is increasing, it may need to investigate the reasons behind this rise. Are there inefficiencies in operations? Are there rising utility costs? Identifying these factors can help management implement cost-saving measures and improve overall efficiency.Moreover, the overhead rate is also critical when bidding for contracts or projects. Companies must ensure that they accurately estimate their overhead rate to ensure they do not underbid and risk losing money on a project. When preparing a bid, including a well-calculated overhead rate can provide a competitive edge, as it reflects a thorough understanding of the business's cost structure.In addition, the overhead rate can vary significantly between industries. For instance, manufacturing companies often have higher overhead rates due to the need for heavy machinery and extensive facilities. On the other hand, service-based companies might have lower overhead rates since they rely more on labor than physical goods. Understanding these industry-specific trends can help businesses benchmark their performance against competitors and identify areas for improvement.Furthermore, tracking the overhead rate over time can provide valuable insights into a company's operational efficiency. If the overhead rate remains steady while production increases, it indicates that the company is managing its indirect costs effectively. Conversely, if the overhead rate rises without a corresponding increase in production, it may signal that the company needs to reassess its operations.In conclusion, the overhead rate is a vital metric for any business aiming to maintain financial health and competitiveness. By understanding and managing their overhead rate, companies can ensure they cover their indirect costs, price their products appropriately, and ultimately enhance their profitability. Therefore, regular monitoring and analysis of the overhead rate should be an integral part of any business's financial strategy.

理解overhead rate的概念对企业有效管理财务至关重要。overhead rate指的是分配给每个项目或产品的间接成本的百分比。间接成本是指无法直接归因于特定产品或服务的费用，如水电费、租金和行政薪资。通过计算overhead rate，公司可以确定交付其产品或服务的总成本，这对于定价策略和盈利能力分析至关重要。计算overhead rate时，企业通常将其总间接成本除以一个选择的分配基础，例如直接劳动小时或机器小时。例如，如果一家公司总间接成本为100,000美元，并且使用了10,000个直接劳动小时，则overhead rate为每个直接劳动小时10美元。这意味着对于每个直接劳动小时，公司需要额外分配10美元来覆盖其间接成本。理解overhead rate使企业能够做出明智的预算和资源分配决策。例如，如果一家公司注意到其overhead rate在上升，它可能需要调查这一增长背后的原因。是否存在运营效率低下的问题？公用事业费用是否上升？识别这些因素可以帮助管理层实施节约成本的措施并提高整体效率。此外，overhead rate在投标合同或项目时也至关重要。企业必须确保准确估算其overhead rate，以确保不低估报价而冒着在项目中亏损的风险。在准备投标时，包含一个经过良好计算的overhead rate可以提供竞争优势，因为它反映了对企业成本结构的透彻理解。此外，overhead rate在不同的行业之间可能会有显著差异。例如，制造公司由于需要重型机械和广泛的设施，通常具有较高的overhead rate。另一方面，基于服务的公司可能具有较低的overhead rate，因为它们更多依赖于劳动而非实物商品。理解这些行业特定的趋势可以帮助企业与竞争对手进行绩效基准比较，并识别改进领域。此外，随着时间的推移跟踪overhead rate可以提供有关公司运营效率的宝贵见解。如果overhead rate保持稳定，而生产增加，则表明公司有效管理其间接成本。相反，如果overhead rate在没有相应生产增加的情况下上升，则可能表明公司需要重新评估其运营。总之，overhead rate是任何希望维持财务健康和竞争力的企业的重要指标。通过理解和管理他们的overhead rate，公司可以确保覆盖其间接成本，适当定价其产品，并最终提高盈利能力。因此，定期监控和分析overhead rate应成为任何企业财务战略的一个组成部分。