direct overhead

简明释义

直接共同成本

英英释义

例句

1.A detailed report on direct overhead was presented during the board meeting.

在董事会上提交了一份关于直接间接费用的详细报告。

2.The company's direct overhead costs, including rent and utilities, have increased this quarter.

公司的直接间接费用，包括租金和公用事业费，本季度有所增加。

3.To calculate the total expenses, we need to factor in the direct overhead for each department.

为了计算总开支，我们需要考虑每个部门的直接间接费用。

4.The manager is reviewing the direct overhead expenses to find areas for cost savings.

经理正在审查直接间接费用，以寻找节省成本的领域。

5.Reducing direct overhead can significantly improve our profit margins.

减少直接间接费用可以显著提高我们的利润率。

作文

In the world of business, understanding financial terms is crucial for making informed decisions. One such term that often comes up is direct overhead, which refers to the costs that are directly associated with the production of goods or services. These costs can include expenses such as salaries for production staff, utilities for manufacturing facilities, and raw materials used in the production process. Unlike indirect costs, which are not easily traced to a specific product or service, direct overhead provides a clearer picture of the financial resources required to produce a particular item.For example, consider a company that manufactures furniture. The salaries paid to the workers who assemble the chairs and tables would be considered direct overhead because they are directly involved in the production process. Similarly, the cost of wood, fabric, and other materials used to create the furniture also falls under this category. By accurately calculating direct overhead, businesses can determine their pricing strategies and ensure that they cover all necessary expenses while still making a profit.Moreover, managing direct overhead efficiently can significantly impact a company's bottom line. If a business can reduce its direct overhead costs without sacrificing quality, it can increase its profit margins. This could involve negotiating better rates with suppliers for raw materials or investing in more efficient machinery that reduces labor costs. Therefore, understanding and analyzing direct overhead is essential for any business aiming for long-term success.Additionally, direct overhead plays a vital role in budgeting and forecasting. Companies need to estimate their direct overhead costs when planning for future projects or expansions. Accurate projections allow businesses to allocate resources effectively and avoid unexpected financial shortfalls. For instance, if a company plans to launch a new product line, it must carefully analyze the direct overhead associated with that line to ensure that it has sufficient funding to cover these costs until the products become profitable.In conclusion, the concept of direct overhead is integral to understanding the financial aspects of running a business. By identifying and managing these costs, companies can make better financial decisions, improve their pricing strategies, and ultimately enhance their profitability. As the competitive landscape continues to evolve, businesses that prioritize the management of direct overhead will be better positioned to succeed in their respective markets.

在商业世界中，理解财务术语对做出明智的决策至关重要。其中一个常见的术语是直接开销，它指的是与生产商品或服务直接相关的成本。这些成本可以包括生产员工的工资、制造设施的公用事业费用以及生产过程中使用的原材料。与不易追溯到特定产品或服务的间接成本不同，直接开销提供了更清晰的图景，展示了生产特定项目所需的财务资源。例如，考虑一家制造家具的公司。支付给组装椅子和桌子的工人的工资将被视为直接开销，因为他们直接参与生产过程。同样，用于制作家具的木材、面料和其他材料的成本也属于这一类别。通过准确计算直接开销，企业可以确定其定价策略，并确保覆盖所有必要的费用，同时仍能盈利。此外，高效管理直接开销可以显著影响公司的底线。如果企业能够在不牺牲质量的情况下降低其直接开销成本，则可以提高利润率。这可能涉及与供应商谈判原材料的更好价格，或投资于更高效的机械设备以降低劳动力成本。因此，理解和分析直接开销对于任何寻求长期成功的企业来说都是至关重要的。此外，直接开销在预算和预测中也发挥着至关重要的作用。公司在计划未来项目或扩展时需要估算其直接开销成本。准确的预测使企业能够有效分配资源，避免意外的财务短缺。例如，如果一家公司计划推出新产品线，则必须仔细分析与该产品线相关的直接开销，以确保在产品变得盈利之前有足够的资金来覆盖这些成本。总之，直接开销的概念对于理解经营企业的财务方面至关重要。通过识别和管理这些成本，公司可以做出更好的财务决策，改善其定价策略，并最终提高盈利能力。随着竞争环境的不断演变，优先管理直接开销的企业将在各自市场中更具竞争力。