applied manufacturing overhead account

简明释义

已分配间接制造费用帐户

英英释义

例句

1.The manager reviewed the entries in the applied manufacturing overhead account to ensure accuracy.

经理审查了制造间接费用账户中的条目以确保准确性。

2.Each department is responsible for tracking its own applied manufacturing overhead account.

每个部门负责跟踪自己的制造间接费用账户。

3.The company recorded all expenses related to production in the applied manufacturing overhead account.

公司将与生产相关的所有费用记录在制造间接费用账户中。

4.At the end of the month, we need to reconcile the applied manufacturing overhead account with actual costs.

在月底，我们需要将制造间接费用账户与实际成本进行核对。

5.To calculate the total cost of goods manufactured, we must include the applied manufacturing overhead account.

要计算总的制造成本，我们必须包括制造间接费用账户。

作文

In the world of manufacturing, understanding various accounting terms is crucial for effective financial management. One such term is the applied manufacturing overhead account, which plays a significant role in determining the total cost of production. This account encompasses all indirect costs associated with manufacturing that cannot be directly traced to a specific product. These costs include utilities, depreciation on equipment, and salaries of supervisory staff, among others. By applying these overhead costs to products, companies can better allocate their expenses and price their goods appropriately.The concept of the applied manufacturing overhead account is essential for several reasons. First, it helps in accurately calculating the cost of goods sold (COGS). When businesses know the total costs associated with producing their goods, they can set prices that ensure profitability. Without this knowledge, a company might underprice its products, leading to financial losses.Additionally, the applied manufacturing overhead account allows for better budgeting and forecasting. By analyzing historical data related to overhead costs, businesses can predict future expenses more accurately. This predictive capability is vital for strategic planning and can help companies navigate economic fluctuations more effectively.Moreover, the accuracy of the applied manufacturing overhead account impacts financial reporting. Investors and stakeholders rely on precise financial statements to make informed decisions. If the overhead is not applied correctly, it can misrepresent a company’s financial health. This misrepresentation can lead to poor investment choices and affect the overall market perception of the company.To apply manufacturing overhead, companies typically use a predetermined overhead rate. This rate is calculated at the beginning of the accounting period based on estimated overhead costs and an estimated activity base, such as direct labor hours or machine hours. Once the rate is established, it is used throughout the period to allocate overhead costs to individual products. This method ensures that each product bears a fair share of the overhead costs, contributing to a more accurate assessment of profitability.However, it is important to note that the applied manufacturing overhead account can sometimes lead to over- or under-applied overhead. Over-applied overhead occurs when the amount allocated to products exceeds the actual overhead incurred. Conversely, under-applied overhead happens when the actual costs exceed what was applied. Both situations require adjustments at the end of the accounting period to ensure that the financial statements reflect the true costs of production.In conclusion, the applied manufacturing overhead account is a vital component of manufacturing accounting. It enables businesses to allocate indirect costs accurately, ensuring proper pricing, budgeting, and financial reporting. Understanding this concept is essential for anyone involved in manufacturing, as it directly impacts a company's profitability and operational efficiency. As the manufacturing landscape continues to evolve, mastering the intricacies of the applied manufacturing overhead account will remain a critical skill for financial professionals in the industry.

在制造业中，理解各种会计术语对于有效的财务管理至关重要。其中一个术语是应用制造间接费用账户，它在确定生产总成本方面发挥着重要作用。该账户包含与制造相关的所有间接成本，这些成本无法直接追溯到特定产品。这些成本包括公用事业费用、设备折旧和管理人员薪资等。通过将这些间接费用分配给产品，公司可以更好地分配其开支，并适当地给商品定价。应用制造间接费用账户的概念至关重要，原因有几个。首先，它有助于准确计算销售成本（COGS）。当企业知道与生产商品相关的总成本时，他们可以设定确保盈利的价格。如果没有这些知识，公司可能会低估其产品价格，从而导致财务损失。此外，应用制造间接费用账户允许更好的预算和预测。通过分析与间接费用相关的历史数据，企业可以更准确地预测未来的开支。这种预测能力对战略规划至关重要，并可以帮助公司更有效地应对经济波动。此外，应用制造间接费用账户的准确性影响财务报告。投资者和利益相关者依赖精确的财务报表来做出明智的决策。如果间接费用未正确应用，可能会误导公司的财务健康状况。这种误导可能导致不良投资选择，并影响公司在整体市场中的形象。为了应用制造间接费用，公司通常使用预定的间接费用率。该比率在会计期开始时根据估计的间接费用和估计的活动基础（例如直接人工小时或机器小时）进行计算。一旦设定了比率，就会在整个期间内用于将间接费用分配给各个产品。这种方法确保每个产品承担公平的间接费用份额，有助于更准确地评估盈利能力。然而，需要注意的是，应用制造间接费用账户有时可能导致过度或不足的间接费用应用。过度应用的间接费用发生在分配给产品的金额超过实际发生的间接费用。而不足应用的间接费用则发生在实际费用超过所应用的费用。在会计期末，必须对这两种情况进行调整，以确保财务报表反映生产的真实成本。总之，应用制造间接费用账户是制造会计的重要组成部分。它使企业能够准确分配间接成本，确保合理定价、预算和财务报告。理解这一概念对于任何参与制造的人来说都是必不可少的，因为它直接影响公司的盈利能力和运营效率。随着制造业环境的不断发展，掌握应用制造间接费用账户的复杂性将继续成为行业财务专业人士的一项关键技能。