predetermined burden rate

简明释义

预定分摊率，预定负荷率

英英释义

例句

1.The finance team reviewed the predetermined burden rate 预定负担率 to ensure it reflects current operational costs.

财务团队审核了预定负担率以确保其反映当前的运营成本。

2.Using a predetermined burden rate 预定负担率 allows for more accurate pricing of our services.

使用预定负担率可以使我们的服务定价更为准确。

3.The company decided to use a predetermined burden rate 预定负担率 for calculating overhead costs in the budgeting process.

公司决定在预算过程中使用预定负担率来计算间接成本。

4.The predetermined burden rate 预定负担率 helps in standardizing the allocation of indirect costs across different projects.

该预定负担率有助于在不同项目之间标准化间接成本的分配。

5.By applying a predetermined burden rate 预定负担率, we can simplify our cost accounting procedures.

通过应用预定负担率，我们可以简化我们的成本核算程序。

作文

In the world of finance and accounting, understanding various terms is crucial for effective management and decision-making. One such term that plays a significant role in cost allocation is predetermined burden rate. This concept refers to a calculated rate used to allocate overhead costs to products or services based on estimated costs rather than actual costs. The predetermined burden rate is determined before the accounting period begins, allowing businesses to budget and plan more effectively. The use of a predetermined burden rate simplifies the accounting process by providing a consistent method for assigning indirect costs. These indirect costs, or overheads, include expenses that are not directly tied to a specific product or service, such as utilities, rent, and salaries of support staff. By using a predetermined rate, companies can avoid the complexities of tracking actual overhead costs in real-time, which can be both time-consuming and prone to errors.To calculate the predetermined burden rate, companies typically estimate their total overhead costs for a specific period and divide that amount by an allocation base, such as direct labor hours, machine hours, or units produced. For example, if a company estimates its total overhead costs to be $100,000 for the year and expects to work 10,000 direct labor hours, the predetermined burden rate would be $10 per direct labor hour. This means that for every hour worked, $10 will be allocated to cover overhead costs.One of the main advantages of using a predetermined burden rate is that it allows for better forecasting and budgeting. Businesses can set prices more accurately based on the expected costs associated with production or service delivery. Additionally, it enables managers to analyze variances between estimated and actual costs, helping them identify areas where efficiency can be improved. However, relying solely on a predetermined burden rate can also pose challenges. If the estimates are significantly off from actual costs, it can lead to under- or over-allocating overhead expenses. This misallocation can distort profit margins and impact pricing strategies. Therefore, it is essential for companies to regularly review and adjust their predetermined burden rates to reflect any changes in overhead costs or business operations.In conclusion, the predetermined burden rate is a vital tool in the realm of cost accounting, allowing businesses to allocate overhead costs systematically and consistently. While it offers numerous benefits, including enhanced budgeting and pricing accuracy, companies must remain vigilant in monitoring their estimates to ensure they maintain financial health. Understanding this concept is crucial for anyone involved in financial management, as it directly impacts a company's profitability and operational efficiency.

在财务和会计的世界中，理解各种术语对于有效管理和决策至关重要。一个在成本分配中发挥重要作用的术语是预定负担率。这个概念指的是一种计算出的利率，用于根据估计成本而不是实际成本将间接费用分配给产品或服务。预定负担率是在会计期间开始之前确定的，使企业能够更有效地预算和规划。使用预定负担率通过提供一种一致的方法来分配间接成本，从而简化了会计流程。这些间接成本或开支包括与特定产品或服务没有直接关系的费用，例如水电费、租金和支持员工的薪水。通过使用预定率，公司可以避免实时跟踪实际间接费用的复杂性，这既耗时又容易出错。为了计算预定负担率，公司通常会估算特定期间的总间接费用，并将该金额除以一个分配基数，如直接劳动小时、机器小时或生产单位。例如，如果一家公司估计其年度总间接费用为100,000美元，并预计工作10,000个直接劳动小时，则预定负担率将为每个直接劳动小时10美元。这意味着每工作一小时，将分配10美元用于覆盖间接费用。使用预定负担率的主要优点之一是它允许更好的预测和预算。企业可以根据与生产或服务交付相关的预期成本更准确地设定价格。此外，它使管理者能够分析估计成本与实际成本之间的差异，帮助他们识别可以提高效率的领域。然而，单纯依赖预定负担率也会带来挑战。如果估计与实际成本相差甚远，可能会导致间接费用的低估或高估。这种错误分配可能会扭曲利润率并影响定价策略。因此，公司必须定期审查和调整其预定负担率，以反映任何间接费用或业务运营的变化。总之，预定负担率是成本会计领域的重要工具，使企业能够系统地和一致地分配间接费用。虽然它提供了许多好处，包括增强预算和定价的准确性，但企业必须保持警惕，以监控其估计，以确保维持财务健康。理解这一概念对于任何参与财务管理的人来说都是至关重要的，因为它直接影响公司的盈利能力和运营效率。