underapplied factory overhead

简明释义

少分配的工厂管理费用

英英释义

例句

1.The underapplied factory overhead was a result of unexpected maintenance costs during the production cycle.

这未分配工厂间接费用是由于生产周期内意外的维护成本造成的。

2.Due to an increase in production, we noticed an underapplied factory overhead which affected our overall profitability.

由于生产增加，我们注意到出现了未分配工厂间接费用，这影响了我们的整体盈利能力。

3.At the end of the fiscal year, the accountant adjusted for the underapplied factory overhead to accurately reflect the financial statements.

在财政年度结束时，会计师对未分配工厂间接费用进行了调整，以准确反映财务报表。

4.The company reported an underapplied factory overhead for the month of March, indicating that their actual overhead costs were higher than expected.

该公司报告三月份的未分配工厂间接费用，表明其实际间接费用高于预期。

5.Management decided to investigate the reasons behind the underapplied factory overhead from the last quarter.

管理层决定调查上个季度的未分配工厂间接费用背后的原因。

作文

In the world of manufacturing and production, understanding costs is crucial for maintaining profitability and ensuring efficient operations. One important concept in this area is underapplied factory overhead, which refers to the situation where the actual overhead costs incurred are greater than the overhead costs that were applied to products during a specific period. This discrepancy can lead to significant implications for a company's financial statements and overall performance. To fully grasp the importance of underapplied factory overhead, it is essential to understand what factory overhead entails. Factory overhead includes all the indirect costs associated with manufacturing a product, such as utilities, rent, and salaries of supervisory staff. These costs are not directly tied to any specific product but are necessary for the production process. When companies estimate their factory overhead, they often use a predetermined overhead rate based on historical data or forecasts. This rate is then applied to the actual activity levels, such as machine hours or labor hours, to allocate overhead costs to products. However, if the actual factory overhead costs exceed the applied overhead costs, the result is underapplied factory overhead. This situation can arise due to various factors, including unexpected increases in utility rates, higher-than-anticipated maintenance costs, or inefficiencies in production processes. The consequences of underapplied factory overhead can be far-reaching. For one, it can distort the true cost of goods sold (COGS), leading to inaccurate pricing strategies. If a company underapplies its overhead, it may inadvertently price its products too low, affecting profit margins. Conversely, if the overhead is overapplied, the products may be overpriced, leading to decreased sales. Furthermore, underapplied factory overhead can impact financial reporting. Companies need to adjust their financial statements to reflect the actual costs incurred. This adjustment is crucial for stakeholders, including investors and management, who rely on accurate financial information for decision-making. Additionally, consistent underapplied overhead can signal underlying issues within the manufacturing process that need to be addressed. To mitigate the effects of underapplied factory overhead, companies can take several proactive steps. Regularly reviewing and updating the predetermined overhead rates can help ensure that they align more closely with actual costs. Implementing more robust budgeting and forecasting practices can also provide better insights into expected overhead costs. Moreover, companies should analyze their production processes to identify and eliminate inefficiencies that contribute to increased overhead. In conclusion, underapplied factory overhead is a critical concept in manufacturing that reflects the gap between estimated and actual overhead costs. Understanding this term and its implications is vital for effective cost management and financial reporting. By actively monitoring and addressing the factors that contribute to underapplied factory overhead, companies can enhance their operational efficiency and maintain healthier profit margins. Ultimately, a thorough comprehension of this concept allows businesses to navigate the complexities of manufacturing costs and make informed strategic decisions.

在制造和生产的世界中，理解成本对于保持盈利能力和确保高效运营至关重要。一个重要的概念是未应用的工厂间接费用，它指的是实际发生的间接费用大于在特定期间内应用于产品的间接费用。这种差异可能对公司的财务报表和整体表现产生重大影响。要完全理解未应用的工厂间接费用的重要性，首先必须了解工厂间接费用的含义。工厂间接费用包括与制造产品相关的所有间接成本，例如水电费、租金和管理人员的工资。这些成本并不直接与任何特定产品挂钩，但却是生产过程所必需的。当公司估算其工厂间接费用时，通常会根据历史数据或预测使用一个预定的间接费用率。然后，该比率根据实际活动水平（如机器小时或劳动小时）被应用于产品，以分配间接费用。然而，如果实际的工厂间接费用超过已应用的间接费用，结果就是未应用的工厂间接费用。这种情况可能由于各种因素引起，包括公用事业费的意外上涨、维护成本高于预期或生产过程中的低效率。未应用的工厂间接费用的后果可能是深远的。首先，它可能扭曲实际销售成本（COGS），导致定价策略不准确。如果一家公司未能应用其间接费用，可能会无意中将产品定价过低，从而影响利润率。相反，如果间接费用被过度应用，产品可能会定价过高，导致销售减少。此外，未应用的工厂间接费用还可能影响财务报告。公司需要调整其财务报表以反映实际发生的成本。这一调整对于依赖准确财务信息进行决策的利益相关者（包括投资者和管理层）至关重要。此外，持续的未应用间接费用可能会表示制造过程中存在需要解决的潜在问题。为了减轻未应用的工厂间接费用的影响，公司可以采取几项主动措施。定期审查和更新预定的间接费用率可以帮助确保其与实际成本更紧密地对齐。实施更强有力的预算和预测实践也可以提供对预期间接费用的更好洞察。此外，公司应分析其生产过程，以识别并消除导致间接费用增加的低效率。总之，未应用的工厂间接费用是制造业中的一个关键概念，反映了估计与实际间接费用之间的差距。理解这个术语及其影响对于有效的成本管理和财务报告至关重要。通过积极监控和解决导致未应用的工厂间接费用的因素，公司可以提高运营效率，保持更健康的利润率。最终，对这一概念的透彻理解使企业能够应对制造成本的复杂性，并做出明智的战略决策。