absorbed overhead costs

简明释义

已分配间接费成本，已分摊间接费成本

英英释义

例句

1.We need to allocate our absorbed overhead costs (吸收的间接费用) accurately to each department for better budgeting.

我们需要准确分配每个部门的吸收的间接费用以便更好地预算。

2.Understanding absorbed overhead costs (吸收的间接费用) is crucial for effective cost management in manufacturing.

理解吸收的间接费用对制造业有效成本管理至关重要。

3.The financial report showed that absorbed overhead costs (吸收的间接费用) had increased significantly last quarter.

财务报告显示，上个季度的吸收的间接费用显著增加。

4.To improve profitability, we need to reduce our absorbed overhead costs (吸收的间接费用) without compromising quality.

为了提高盈利能力，我们需要在不影响质量的情况下减少我们的吸收的间接费用。

5.The company calculated its product pricing by including the absorbed overhead costs (吸收的间接费用) in the total cost.

公司通过将产品定价计算为包括吸收的间接费用在总成本中。

作文

In the world of accounting and finance, understanding the concept of absorbed overhead costs is crucial for effective budgeting and financial analysis. Absorbed overhead costs refer to the indirect costs that are allocated to the production of goods or services. These costs include expenses such as rent, utilities, and salaries of employees who do not directly contribute to the production process. By absorbing these costs into the total cost of production, businesses can gain a clearer picture of their overall expenses and profitability.One of the primary reasons why companies absorb overhead costs is to ensure that they are setting appropriate prices for their products. When a business calculates the cost of producing a good, it must consider not only the direct costs, such as raw materials and labor, but also the absorbed overhead costs. This comprehensive approach allows businesses to price their products competitively while still covering all associated costs.For example, consider a furniture manufacturing company. The direct costs might include the wood, nails, and labor needed to assemble the furniture. However, the company must also account for the absorbed overhead costs, which could include the monthly rent for the factory, the electricity used during production, and the salaries of administrative staff. By including these indirect costs in their pricing strategy, the company ensures that it does not operate at a loss.Moreover, understanding absorbed overhead costs is essential for financial reporting. Companies must report their expenses accurately to stakeholders, including investors and regulatory bodies. By properly categorizing and absorbing overhead costs, businesses can present a more accurate financial position, which can influence investment decisions and stock prices.Additionally, management can use the information derived from absorbed overhead costs to make informed operational decisions. For instance, if a company realizes that its overhead costs are excessively high, it may decide to renegotiate lease agreements, implement energy-saving measures, or streamline operations to reduce these costs. This proactive approach can lead to increased efficiency and higher profit margins.In conclusion, absorbed overhead costs play a significant role in the financial health of a business. By understanding and effectively managing these costs, companies can ensure accurate pricing, improve financial reporting, and make strategic operational decisions. As the business landscape continues to evolve, the importance of comprehending absorbed overhead costs will only grow, making it a fundamental aspect of financial literacy for business owners and managers alike.

在会计和财务的世界中，理解吸收间接费用的概念对有效的预算和财务分析至关重要。吸收间接费用是指分配给商品或服务生产的间接成本。这些成本包括租金、水电费以及不直接参与生产过程的员工薪水等支出。通过将这些成本吸收到总生产成本中，企业可以更清晰地了解其整体支出和盈利能力。企业吸收间接费用的主要原因之一是确保为其产品设定适当的价格。当企业计算生产商品的成本时，必须考虑不仅仅是直接成本，例如原材料和劳动力，还有吸收间接费用。这种全面的方法使企业能够以具有竞争力的价格出售其产品，同时仍然覆盖所有相关成本。例如，考虑一家家具制造公司。直接成本可能包括制作家具所需的木材、钉子和组装劳动力。然而，公司还必须考虑吸收间接费用，这可能包括工厂的月租、生产期间使用的电力以及行政人员的薪水。通过将这些间接成本纳入定价策略，公司确保不会亏损。此外，理解吸收间接费用对财务报告至关重要。公司必须准确报告其支出，以便利益相关者，包括投资者和监管机构。通过正确分类和吸收间接费用，企业可以呈现更准确的财务状况，这可能影响投资决策和股票价格。此外，管理层可以利用从吸收间接费用中得出的信息做出明智的运营决策。例如，如果一家公司意识到其间接费用过高，可能会决定重新谈判租赁协议、实施节能措施或简化运营以降低这些成本。这种主动的方法可以提高效率并增加利润率。总之，吸收间接费用在企业财务健康中发挥着重要作用。通过理解和有效管理这些成本，公司可以确保准确定价、改善财务报告并做出战略运营决策。随着商业环境的不断发展，理解吸收间接费用的重要性只会增加，使其成为企业主和管理者财务素养的基本方面。