underapplied factory overhead

简明释义

少计列工厂共同成本

英英释义

例句

1.The underapplied factory overhead can lead to inaccurate product costing and affect pricing strategies.

未应用的工厂间接费用可能导致产品成本不准确，并影响定价策略。

2.The company reported an underapplied factory overhead this quarter, indicating that their actual overhead costs exceeded the applied overhead costs.

公司本季度报告了未应用的工厂间接费用，这表明他们的实际间接费用超过了应用的间接费用。

3.Management needs to address the underapplied factory overhead in the next budget meeting to avoid future discrepancies.

管理层需要在下次预算会议上解决未应用的工厂间接费用问题，以避免未来的差异。

4.Due to unexpected repairs, we faced underapplied factory overhead which affected our overall profitability.

由于意外维修，我们面临了未应用的工厂间接费用，这影响了我们的整体盈利能力。

5.At the end of the year, the accountant found a significant amount of underapplied factory overhead that needed to be adjusted.

年末，会计发现有大量未应用的工厂间接费用需要进行调整。

作文

In the world of manufacturing and accounting, understanding costs is essential for effective financial management. One important concept that often arises in cost accounting is underapplied factory overhead. This term refers to a situation where the actual overhead costs incurred by a manufacturing facility exceed the overhead costs that were allocated based on predetermined rates. In simpler terms, it means that the company has not charged enough overhead costs to its products during a specific period. This discrepancy can lead to significant implications for both financial reporting and decision-making processes within the organization.To better understand underapplied factory overhead, let’s break down the components involved. Factory overhead, also known as manufacturing overhead, includes all the indirect costs associated with manufacturing a product that cannot be directly traced to a specific unit. These costs can include utilities, maintenance, depreciation, and salaries of supervisory staff. Companies typically estimate these overhead costs at the beginning of an accounting period and apply them to products based on a predetermined overhead rate.However, sometimes the actual overhead costs incurred during the period are higher than what was estimated. This situation results in underapplied factory overhead, indicating that the company has under-allocated its overhead costs to the products manufactured. For instance, if a company estimated its factory overhead to be $100,000 but ended up incurring $120,000 in actual costs, it would have an underapplied factory overhead of $20,000.The implications of underapplied factory overhead can be quite significant. Firstly, it affects the accuracy of product costing. When products are undercosted due to unallocated overhead, it can lead to misleading profitability reports. Managers may believe that certain products are more profitable than they actually are, which could influence pricing strategies and inventory management decisions.Moreover, underapplied factory overhead can impact financial statements. At the end of the accounting period, companies need to adjust their books to reflect the actual costs incurred. If there is a significant amount of underapplied factory overhead, it may necessitate adjustments to the Cost of Goods Sold (COGS) or even require a re-evaluation of pricing strategies to ensure that future products are adequately covered for overhead costs.To manage underapplied factory overhead, businesses can take several approaches. One effective strategy is to conduct regular reviews of overhead costs and adjust the predetermined overhead rates accordingly. This proactive measure allows companies to better align their estimates with actual costs, minimizing discrepancies. Additionally, implementing tighter controls on spending and monitoring overhead expenses can help in reducing the occurrence of underapplied factory overhead.In conclusion, understanding underapplied factory overhead is crucial for manufacturers aiming to maintain accurate financial records and make informed business decisions. By recognizing the implications of this concept and taking steps to manage overhead costs effectively, companies can enhance their financial performance and ensure sustainable growth in a competitive marketplace. Properly addressing underapplied factory overhead not only improves product costing but also strengthens overall financial health, enabling businesses to thrive in their respective industries.

在制造业和会计的世界中，理解成本对于有效的财务管理至关重要。一个常常出现在成本会计中的重要概念是未分配的工厂间接费用。这个术语指的是实际发生的工厂间接费用超过了基于预定费率分配的间接费用。这简单来说意味着，公司在特定期间内没有对其产品收取足够的间接费用。这种差异可能对财务报告和组织内部的决策过程产生重大影响。为了更好地理解未分配的工厂间接费用，让我们分解一下涉及的组成部分。工厂间接费用，也称为制造间接费用，包括与制造产品相关的所有间接成本，这些成本无法直接追溯到特定单位。这些成本可以包括公用事业、维护、折旧和监督人员的薪水。公司通常在会计期开始时估算这些间接费用，并根据预定的间接费用率将其分配给产品。然而，有时实际发生的间接费用高于估算的费用。这种情况导致了未分配的工厂间接费用，表明公司在制造的产品上未充分分配其间接费用。例如，如果一家公司预计其工厂间接费用为100,000美元，但最终实际发生了120,000美元的费用，则它将有20,000美元的未分配的工厂间接费用。未分配的工厂间接费用的影响可能相当显著。首先，它影响产品成本的准确性。当由于未分配的间接费用而导致产品成本低估时，这可能会导致盈利报告误导。管理者可能会认为某些产品的利润比实际更高，这可能影响定价策略和库存管理决策。此外，未分配的工厂间接费用还会影响财务报表。在会计期结束时，公司需要调整账目以反映实际发生的费用。如果有大量的未分配的工厂间接费用，可能需要对销售成本（COGS）进行调整，甚至需要重新评估定价策略，以确保未来的产品能够充分覆盖间接费用。为了管理未分配的工厂间接费用，企业可以采取几种方法。一种有效的策略是定期审查间接费用并相应调整预定的间接费用率。这种主动措施使公司能够更好地将其估算与实际费用对齐，从而最小化差异。此外，实施更严格的支出控制和监测间接费用也可以帮助减少未分配的工厂间接费用的发生。总之，理解未分配的工厂间接费用对于希望保持准确财务记录和做出明智商业决策的制造商至关重要。通过认识到这一概念的影响并采取有效管理间接费用的措施，公司可以提高财务业绩，确保在竞争激烈的市场中实现可持续增长。妥善处理未分配的工厂间接费用不仅改善了产品成本核算，还加强了整体财务健康，使企业能够在各自行业中蓬勃发展。