variable overhead rate

简明释义

可变间接费率

英英释义

例句

1.Each product line has its own variable overhead rate 变动间接费用率, which helps in precise costing.

每条产品线都有自己的变动间接费用率，这有助于精确核算成本。

2.Management decided to reduce the variable overhead rate 变动间接费用率 by optimizing labor costs.

管理层决定通过优化劳动力成本来降低变动间接费用率。

3.A high variable overhead rate 变动间接费用率 may indicate inefficiencies in the production process.

高变动间接费用率可能表明生产过程中存在低效。

4.To improve budgeting accuracy, we need to analyze the variable overhead rate 变动间接费用率 for each department.

为了提高预算的准确性，我们需要分析每个部门的变动间接费用率。

5.The company calculated its variable overhead rate 变动间接费用率 based on the number of units produced last month.

公司根据上个月生产的单位数量计算了其变动间接费用率。

作文

In the realm of managerial accounting, understanding various cost components is crucial for effective decision-making. One important concept that managers must grasp is the variable overhead rate. This term refers to the variable portion of manufacturing overhead costs that changes in direct proportion to the level of production activity. Unlike fixed overhead costs, which remain constant regardless of production levels, variable overhead costs fluctuate as production increases or decreases. Examples of variable overhead costs include utilities, indirect materials, and labor costs associated with production that vary with output levels.To better understand the significance of the variable overhead rate, let us consider a manufacturing company that produces furniture. The company incurs both fixed and variable overhead costs. For instance, the rent for the factory building is a fixed cost, while the electricity used for operating machinery is a variable cost. As the company increases its production from 100 to 200 units, the electricity bill will rise accordingly, reflecting the higher usage of power. This increase in variable costs must be accounted for when calculating the total cost of production.The calculation of the variable overhead rate is essential for budgeting and forecasting purposes. It is typically expressed as a cost per unit of production. To calculate this rate, one must divide the total variable overhead costs by the number of units produced. For example, if the total variable overhead costs amount to $10,000 for producing 1,000 units of furniture, the variable overhead rate would be $10 per unit. This information allows managers to estimate future costs based on projected production levels.Moreover, understanding the variable overhead rate aids in pricing decisions. When setting prices for products, businesses must consider all associated costs, including variable overhead. If the variable overhead rate is too high, it may lead to unprofitable pricing strategies. Conversely, if it is accurately calculated and managed, it can enhance profitability by ensuring that all costs are covered in the selling price.Additionally, analyzing the variable overhead rate can help identify inefficiencies in the production process. If a company notices that its variable overhead costs are increasing disproportionately compared to production levels, it may indicate wastage or inefficiencies that need to be addressed. By closely monitoring these costs, managers can implement cost control measures to optimize production efficiency and reduce unnecessary expenses.In conclusion, the variable overhead rate is a fundamental concept in managerial accounting that plays a vital role in cost management, budgeting, pricing, and operational efficiency. By understanding and effectively managing this rate, companies can make informed decisions that contribute to their overall financial health. As businesses navigate the complexities of production and cost structures, having a firm grasp of the variable overhead rate will undoubtedly lead to better strategic planning and improved profitability.

在管理会计领域，理解各种成本组成部分对于有效的决策至关重要。管理者必须掌握的一个重要概念是变动间接费用率。这个术语指的是制造间接费用中随着生产活动水平变化而成比例变化的可变部分。与固定间接费用不同，固定间接费用在生产水平不变的情况下保持不变，而可变间接费用则随着生产的增加或减少而波动。可变间接费用的例子包括公用事业费、间接材料费以及与生产相关的劳动成本，这些成本随产出水平的变化而变化。为了更好地理解变动间接费用率的重要性，让我们考虑一家生产家具的制造公司。该公司承担固定和可变间接费用。例如，工厂建筑的租金是固定成本，而用于操作机器的电力是可变成本。当公司将生产量从100单位增加到200单位时，电费账单将相应增加，反映出电力使用量的增加。在计算总生产成本时，必须考虑到这种可变成本的增加。变动间接费用率的计算对预算和预测非常重要。它通常以每单位生产成本的形式表示。要计算这一比率，必须将总可变间接费用除以生产的单位数。例如，如果总可变间接费用为10,000美元，而生产了1,000单位的家具，则变动间接费用率为每单位10美元。这一信息使管理者能够根据预计的生产水平来估算未来的成本。此外，理解变动间接费用率有助于定价决策。在为产品定价时，企业必须考虑所有相关成本，包括可变间接费用。如果可变间接费用率过高，可能导致不盈利的定价策略。相反，如果准确计算和管理，它可以通过确保所有成本在销售价格中得到覆盖来提高盈利能力。另外，分析变动间接费用率可以帮助识别生产过程中的低效。如果一家公司注意到其可变间接费用相对于生产水平的增加不成比例，这可能表明需要解决的浪费或低效问题。通过密切监控这些成本，管理者可以实施成本控制措施，以优化生产效率并减少不必要的支出。总之，变动间接费用率是管理会计中的一个基本概念，在成本管理、预算、定价和运营效率中发挥着重要作用。通过理解和有效管理这一比率，公司可以做出有根据的决策，从而促进整体财务健康。在企业应对生产和成本结构的复杂性时，牢牢掌握变动间接费用率无疑将带来更好的战略规划和改善盈利能力。