absorbed overhead

简明释义

已吸收共同成本

英英释义

例句

1.The company calculated its total costs by adding direct materials, labor, and absorbed overhead.

公司通过将直接材料、人工和吸收间接费用相加来计算总成本。

2.In manufacturing, understanding absorbed overhead is crucial for pricing products accurately.

在制造业中，理解吸收间接费用对于准确定价产品至关重要。

3.To improve profitability, the manager decided to reduce absorbed overhead by streamlining operations.

为了提高盈利能力，经理决定通过精简操作来减少吸收间接费用。

4.Each department must track its absorbed overhead to ensure accurate financial reporting.

每个部门必须跟踪其吸收间接费用以确保财务报告的准确性。

5.The accountant reported that the absorbed overhead for the quarter was significantly higher than expected.

会计报告称，本季度的吸收间接费用远高于预期。

作文

In the world of accounting and finance, understanding the various components that contribute to a business's overall expenses is crucial. One such component is absorbed overhead, which refers to the indirect costs that are allocated to the production of goods or services. These costs include items such as rent, utilities, and administrative salaries, which cannot be directly traced to a specific product but are essential for the overall operation of the business. By absorbing these overhead costs into the cost of goods sold, businesses can gain a more accurate picture of their profitability. For example, consider a manufacturing company that produces furniture. The direct costs associated with the production of a chair might include the wood, nails, and labor specifically used to construct it. However, the company also incurs other costs that support the production process, such as the electricity used in the factory, the salary of the factory manager, and the rent for the manufacturing facility. These costs, while not directly linked to any single chair, are necessary for the production process to occur. Therefore, they are classified as absorbed overhead.Calculating absorbed overhead is vital for businesses because it affects pricing strategies and financial reporting. If a company fails to accurately account for its absorbed overhead, it may underprice its products, leading to reduced profit margins. Conversely, overestimating these costs could result in higher prices that drive customers away. Thus, finding the right balance is essential for maintaining competitiveness in the market.Furthermore, understanding absorbed overhead helps businesses in budgeting and forecasting. By analyzing historical data on absorbed overhead costs, companies can better predict future expenses and make informed decisions about resource allocation. For instance, if a company notices that its absorbed overhead has been steadily increasing due to rising utility costs, it may decide to invest in energy-efficient machinery to reduce these expenses in the long run.Additionally, absorbed overhead plays a significant role during financial audits. Auditors will review how a company allocates its overhead costs to ensure that they are being applied consistently and in accordance with accounting standards. This scrutiny helps maintain transparency and accuracy in financial reporting, which is crucial for stakeholders, including investors and creditors. In conclusion, absorbed overhead is a fundamental concept in accounting that encompasses the indirect costs associated with running a business. By properly allocating these costs, companies can achieve a clearer understanding of their financial health and make more strategic decisions. Whether it's through pricing, budgeting, or auditing, recognizing the importance of absorbed overhead can lead to improved profitability and operational efficiency. As businesses continue to navigate complex financial landscapes, mastering the concept of absorbed overhead will remain a key factor in their success.

在会计和财务的世界中，理解构成企业整体开支的各个组成部分至关重要。其中一个组成部分是吸收间接费用，指的是分配到商品或服务生产中的间接成本。这些成本包括租金、水电费和行政工资等项目，这些项目无法直接追溯到特定产品，但对企业的整体运营至关重要。通过将这些间接费用吸收到销售成本中，企业可以更准确地了解其盈利能力。例如，考虑一家生产家具的制造公司。与生产一把椅子相关的直接成本可能包括用于制作椅子的木材、钉子和特定的人工。然而，该公司还会产生其他支持生产过程的成本，例如工厂使用的电力、工厂经理的工资以及制造设施的租金。这些成本虽然与任何单一的椅子没有直接联系，但对于生产过程的进行是必要的。因此，它们被归类为吸收间接费用。计算吸收间接费用对企业至关重要，因为它影响定价策略和财务报告。如果公司未能准确计算其吸收间接费用，可能会使产品定价过低，导致利润率下降。相反，过高估计这些成本可能导致价格上涨，从而驱走客户。因此，找到合适的平衡对保持市场竞争力至关重要。此外，理解吸收间接费用有助于企业进行预算和预测。通过分析历史数据，企业可以更好地预测未来的开支，并就资源分配做出明智的决策。例如，如果一家公司注意到由于水电费上涨，其吸收间接费用稳步增加，它可能决定投资于节能设备，以减少长期的这些开支。此外，吸收间接费用在财务审计中也发挥着重要作用。审计师将审查公司如何分配其间接费用，以确保这些费用的应用是一致的，并符合会计标准。这种审查有助于维护财务报告的透明度和准确性，这对于包括投资者和债权人在内的利益相关者至关重要。总之，吸收间接费用是会计中的一个基本概念，包含与企业运营相关的间接成本。通过正确分配这些成本，企业可以更清晰地了解其财务状况，并做出更具战略性的决策。无论是通过定价、预算还是审计，认识到吸收间接费用的重要性都可以提高盈利能力和运营效率。随着企业继续在复杂的财务环境中航行，掌握吸收间接费用的概念将仍然是它们成功的关键因素。