factory overhead

简明释义

工厂费用

英英释义

例句

1.The accountant prepared a report on the factory overhead 工厂间接费用 for the last quarter.

会计准备了一份关于上个季度工厂间接费用的报告。

2.High factory overhead 工厂间接费用 can erode the profitability of manufacturing operations.

高工厂间接费用可能会侵蚀制造运营的盈利能力。

3.Reducing factory overhead 工厂间接费用 can lead to a more efficient production process.

减少工厂间接费用可以导致更高效的生产过程。

4.The company needs to reduce its factory overhead 工厂间接费用 to improve profit margins.

公司需要减少其工厂间接费用以提高利润率。

5.To stay competitive, we must analyze our factory overhead 工厂间接费用 regularly.

为了保持竞争力，我们必须定期分析我们的工厂间接费用。

作文

In the world of manufacturing, understanding the various components that contribute to production costs is essential for effective financial management. One such component is factory overhead, which refers to the indirect costs associated with running a manufacturing facility that cannot be directly attributed to specific products. These costs play a crucial role in determining the overall profitability of a business and understanding them can lead to better decision-making and resource allocation.To elaborate, factory overhead includes expenses such as utilities, rent, salaries of support staff, maintenance of equipment, and depreciation of machinery. Unlike direct costs, which are easily traceable to a product—such as raw materials and labor—factory overhead encompasses all the other costs that keep the factory operational but do not directly result in the creation of goods.For instance, consider a company that manufactures furniture. The wood used to create tables and chairs would be considered a direct cost, as would the wages paid to the carpenters who assemble the products. However, the electricity used to power the machines, the salaries of the quality control inspectors, and the rent for the factory space fall under factory overhead. These costs, while necessary for production, are not tied to any one item produced, making them more challenging to manage.Effective management of factory overhead is vital for maintaining profitability. Companies often analyze their overhead costs to identify areas where they can reduce expenses without compromising product quality. For example, if a factory finds that its utility costs are excessively high, it might invest in energy-efficient machinery or implement practices to reduce energy consumption. Similarly, regular maintenance of equipment can prevent costly breakdowns that disrupt production and increase overhead costs.Moreover, understanding factory overhead is also important for pricing strategies. When setting prices for their products, manufacturers must consider both direct and indirect costs to ensure they cover all expenses and achieve desired profit margins. If a company underestimates its factory overhead, it risks setting prices too low, leading to financial losses. Conversely, overestimating these costs might result in prices that are uncompetitive in the market.In addition, factory overhead can vary significantly based on factors such as production volume and operational efficiency. During periods of high production, some fixed overhead costs may be spread over a larger number of units, reducing the overhead cost per unit. Conversely, during slow production times, these costs can increase on a per-unit basis, impacting pricing and profitability.In conclusion, factory overhead is an essential aspect of manufacturing that encompasses all indirect costs associated with production. Understanding and managing these costs effectively can lead to improved financial performance, better pricing strategies, and enhanced overall operational efficiency. Manufacturers must continuously monitor their factory overhead to identify opportunities for cost savings and ensure they remain competitive in the marketplace.

在制造业中，理解构成生产成本的各种要素对于有效的财务管理至关重要。其中一个组成部分是工厂间接费用，它指的是与运营制造设施相关的间接成本，这些成本无法直接归因于特定产品。这些成本在确定企业的整体盈利能力方面发挥着关键作用，理解它们可以促进更好的决策和资源分配。具体来说，工厂间接费用包括公用事业费、租金、支持人员的薪水、设备维护以及机器的折旧。与直接成本不同，后者可以很容易地追溯到产品，例如原材料和劳动力，而工厂间接费用则涵盖了所有使工厂正常运转但不直接导致商品生产的其他成本。例如，考虑一家制造家具的公司。用于制作桌子和椅子的木材将被视为直接成本，支付给组装产品的木匠的工资也是如此。然而，用于驱动机器的电力、质量控制检查员的工资以及工厂空间的租金则属于工厂间接费用。这些成本虽然对生产是必要的，但并不与任何一件产品直接相关，使得它们的管理更加复杂。有效管理工厂间接费用对于维持盈利能力至关重要。公司通常会分析其间接费用，以识别可以在不影响产品质量的情况下降低支出的领域。例如，如果一家工厂发现其公用事业费用过高，可能会投资于节能机械或实施减少能源消耗的措施。同样，定期维护设备可以防止造成生产中断的昂贵故障，从而增加间接费用。此外，理解工厂间接费用对于定价策略也很重要。在为其产品定价时，制造商必须考虑直接和间接成本，以确保覆盖所有费用并实现所需的利润率。如果一家公司低估了其工厂间接费用，就有可能将价格设定得过低，导致财务损失。相反，过高的估计可能导致价格在市场上没有竞争力。此外，工厂间接费用可能会因生产量和运营效率等因素而显著变化。在高生产期间，一些固定的间接费用可能分摊到更多的单位上，从而降低每个单位的间接费用。相反，在生产缓慢时，这些成本可能会在每个单位的基础上增加，影响定价和盈利能力。总之，工厂间接费用是制造业的一个重要方面，涵盖了与生产相关的所有间接成本。有效理解和管理这些成本可以改善财务表现、更好的定价策略和增强整体运营效率。制造商必须不断监控其工厂间接费用，以识别节约成本的机会，并确保在市场上保持竞争力。