actual manufacturing overhead

简明释义

实际间接制造费用

英英释义

例句

1.The variance report highlighted discrepancies between estimated and actual manufacturing overhead 实际制造间接费用.

差异报告突出了估算与实际制造间接费用 实际制造间接费用之间的差异。

2.Management decided to reduce actual manufacturing overhead 实际制造间接费用 by optimizing production processes.

管理层决定通过优化生产流程来减少实际制造间接费用 实际制造间接费用。

3.The accountant calculated the actual manufacturing overhead 实际制造间接费用 for the month to ensure accurate product costing.

会计师计算了本月的实际制造间接费用 实际制造间接费用以确保产品成本的准确性。

4.Each department needs to submit their actual manufacturing overhead 实际制造间接费用 reports by the end of the week.

每个部门需要在本周末之前提交他们的实际制造间接费用 实际制造间接费用报告。

5.To improve budgeting accuracy, we need to analyze the actual manufacturing overhead 实际制造间接费用 from last quarter.

为了提高预算的准确性，我们需要分析上一季度的实际制造间接费用 实际制造间接费用。

作文

Understanding the concept of actual manufacturing overhead is crucial for anyone involved in the production process of goods. In the realm of manufacturing, overhead refers to the indirect costs that are not directly tied to the production of a specific product. These costs can include utilities, rent, salaries of supervisory staff, and depreciation of equipment. The term actual manufacturing overhead specifically pertains to the real expenses incurred during a given period, which can vary significantly from the estimated costs that companies often rely on for budgeting purposes.To illustrate the importance of comprehending actual manufacturing overhead, let’s consider a hypothetical manufacturing company that produces furniture. At the beginning of the fiscal year, the management estimates that the total overhead costs will amount to $100,000 based on previous years’ data. This estimate includes costs such as factory rent, electricity, and maintenance for machinery. However, as the year progresses, various factors can lead to changes in these expenses.For instance, if the company decides to upgrade its machinery to improve efficiency, the depreciation costs might increase, leading to a higher actual manufacturing overhead. Additionally, if utility prices rise unexpectedly, this would also contribute to a greater overhead cost than initially projected. Therefore, at the end of the year, the company calculates that its actual manufacturing overhead totaled $120,000 instead of the expected $100,000.This discrepancy between estimated and actual costs can have significant implications for the company's financial health. If the management team does not accurately track and analyze actual manufacturing overhead, they may find themselves operating at a loss, as their pricing strategies may not cover the true costs of production. Understanding these overhead costs allows businesses to set more accurate prices for their products, ensuring that all expenses are accounted for and profitability is maintained.Moreover, recognizing the components of actual manufacturing overhead can aid in identifying areas where cost savings can be achieved. For example, if a company notices that its electricity costs are consistently higher than anticipated, it could explore energy-efficient solutions or negotiate better rates with providers. By actively managing and monitoring actual manufacturing overhead, businesses can enhance their operational efficiency and reduce unnecessary expenditures.In conclusion, the concept of actual manufacturing overhead is essential for effective financial management within manufacturing companies. It encompasses all indirect costs associated with the production process, providing a clearer picture of the overall expenses incurred. By understanding and tracking these costs, businesses can make informed decisions regarding pricing, budgeting, and cost-saving measures, ultimately contributing to their long-term success and sustainability. Therefore, it is imperative for manufacturers to prioritize the accurate assessment of actual manufacturing overhead in their financial planning and operational strategies.

理解实际制造间接费用的概念对于任何参与商品生产过程的人来说都是至关重要的。在制造领域，间接费用是指那些不直接与特定产品的生产相关的间接成本。这些成本可以包括公用事业费用、租金、管理人员的工资以及设备的折旧。术语实际制造间接费用特别指的是在特定期间内发生的真实支出，这些支出可能与公司通常依赖于预算的估算成本有显著差异。为了说明理解实际制造间接费用的重要性，让我们考虑一个假设的家具制造公司。在财政年度开始时，管理层根据前几年的数据估计总间接费用将达到100,000美元。这个估算包括工厂租金、电费和机器维护等费用。然而，随着年度的推进，各种因素可能导致这些费用的变化。例如，如果公司决定升级其机器以提高效率，折旧成本可能会增加，从而导致更高的实际制造间接费用。此外，如果公用事业价格意外上涨，这也会导致间接费用比最初预测的要高。因此，在年末，公司计算出其实际制造间接费用总额为120,000美元，而不是预期的100,000美元。这种估算与实际成本之间的差异可能对公司的财务健康产生重大影响。如果管理团队没有准确跟踪和分析实际制造间接费用，他们可能会发现自己处于亏损状态，因为他们的定价策略可能无法覆盖生产的真实成本。理解这些间接费用使企业能够为其产品设定更准确的价格，确保所有费用都被考虑在内，从而维持盈利能力。此外，认识到实际制造间接费用的组成部分可以帮助识别可以实现成本节约的领域。例如，如果一家公司注意到其电费始终高于预期，它可以探索节能解决方案或与供应商谈判更好的价格。通过主动管理和监控实际制造间接费用，企业可以提高运营效率，减少不必要的支出。总之，实际制造间接费用的概念对于制造公司有效的财务管理至关重要。它涵盖了与生产过程相关的所有间接成本，提供了整体支出更清晰的图景。通过理解和跟踪这些成本，企业可以就定价、预算和节约成本措施做出明智的决策，最终促进其长期成功和可持续发展。因此，制造商在财务规划和运营策略中优先考虑实际制造间接费用的准确评估是至关重要的。