budgeted overhead

简明释义

预算制造费用

英英释义

例句

1.To improve profitability, we need to reduce our budgeted overhead (预算间接费用) for the next quarter.

为了提高盈利能力，我们需要在下个季度减少我们的预算间接费用。

2.The manager reviewed the financial report to ensure that the budgeted overhead (预算间接费用) was accurately reflected.

经理审查了财务报告，以确保预算间接费用被准确反映。

3.A thorough analysis of budgeted overhead (预算间接费用) can help identify areas for cost savings.

对预算间接费用的全面分析可以帮助识别节约成本的领域。

4.The project was delayed due to unexpected increases in budgeted overhead (预算间接费用).

由于预算间接费用的意外增加，项目被延迟。

5.Our accountant suggested revising the budgeted overhead (预算间接费用) to better align with actual expenses.

我们的会计建议修订预算间接费用以更好地与实际支出对齐。

作文

In the world of finance and accounting, the term budgeted overhead refers to the estimated indirect costs that a company anticipates incurring during a specific period. These costs are not directly tied to the production of goods or services but are essential for the overall functioning of the business. Examples of budgeted overhead include utilities, rent, salaries of administrative staff, and depreciation of equipment. Understanding budgeted overhead is crucial for effective financial planning and management, as it helps businesses allocate resources wisely and maintain profitability.When preparing a budget, companies must carefully analyze their past expenses to accurately estimate future budgeted overhead. This involves reviewing historical data, considering potential changes in the business environment, and making informed predictions about future costs. By creating a detailed budget that includes budgeted overhead, businesses can identify areas where they may need to cut costs or invest more resources.Moreover, budgeted overhead plays a significant role in pricing strategies. Businesses must consider these indirect costs when setting prices for their products or services. If budgeted overhead is underestimated, a company might set prices too low, leading to reduced profit margins or even losses. Conversely, overestimating budgeted overhead could result in excessively high prices, potentially driving away customers. Therefore, accurately calculating budgeted overhead is essential for maintaining a competitive edge in the market.In addition to pricing, budgeted overhead affects decision-making at all levels of an organization. Managers rely on accurate overhead estimates to evaluate the performance of different departments and projects. For instance, if a particular department consistently exceeds its budgeted overhead, it may indicate inefficiencies or mismanagement that need to be addressed. On the other hand, departments that operate below their budgeted overhead may be rewarded for their efficiency, potentially influencing future resource allocation.Furthermore, monitoring actual overhead costs against the budgeted overhead provides valuable insights into a company's financial health. Regularly comparing these figures allows businesses to identify variances and take corrective actions if necessary. For example, if actual overhead costs are significantly higher than budgeted overhead, it may signal a need for cost-cutting measures or a reevaluation of the budgeting process itself.In conclusion, understanding and managing budgeted overhead is vital for any organization aiming for financial success. It aids in accurate pricing, effective resource allocation, and informed decision-making. By paying close attention to budgeted overhead, businesses can ensure they remain competitive while also achieving their financial goals. As the business landscape continues to evolve, the importance of mastering concepts like budgeted overhead will only grow, making it a critical area of focus for financial professionals and business leaders alike.

在财务和会计的世界中，术语预算间接费用指的是公司预计在特定时期内将产生的估计间接成本。这些成本并不直接与商品或服务的生产相关，但对于企业的整体运作至关重要。预算间接费用的例子包括公用事业费用、租金、行政人员工资和设备折旧。理解预算间接费用对于有效的财务规划和管理至关重要，因为它可以帮助企业明智地分配资源并保持盈利。在准备预算时，公司必须仔细分析过去的支出，以准确估计未来的预算间接费用。这涉及审查历史数据、考虑商业环境中的潜在变化，并对未来成本做出明智的预测。通过创建包含预算间接费用的详细预算，企业可以识别出需要削减成本或投入更多资源的领域。此外，预算间接费用在定价策略中发挥着重要作用。企业在为其产品或服务定价时必须考虑这些间接成本。如果预算间接费用被低估，公司可能会将价格设定得过低，导致利润率下降甚至亏损。相反，过高估计预算间接费用可能会导致价格过高，从而可能驱走客户。因此，准确计算预算间接费用对于在市场中保持竞争优势至关重要。除了定价之外，预算间接费用还影响组织各级的决策。管理者依赖于准确的间接费用估算来评估不同部门和项目的绩效。例如，如果某个部门的实际支出持续超过其预算间接费用，这可能表明需要解决的低效或管理不善。另一方面，运营低于其预算间接费用的部门可能会因其效率而受到奖励，从而可能影响未来的资源分配。此外，监控实际间接费用与预算间接费用的比较提供了关于公司财务健康状况的宝贵见解。定期比较这些数字使企业能够识别差异，并在必要时采取纠正措施。例如，如果实际间接费用显著高于预算间接费用，这可能表明需要采取削减成本的措施或重新评估预算过程本身。总之，理解和管理预算间接费用对于任何希望获得财务成功的组织至关重要。它有助于准确定价、有效资源分配和明智决策。通过密切关注预算间接费用，企业可以确保在实现财务目标的同时保持竞争力。随着商业环境的不断发展，掌握如预算间接费用等概念的重要性只会增加，使其成为财务专业人士和商业领袖必须关注的关键领域。