applied manufacturing expenses account

简明释义

制造费用分摊帐户

英英释义

例句

1.The company reviewed its financial statements to ensure the accuracy of the applied manufacturing expenses account (应用制造费用账户).

公司审查了其财务报表，以确保应用制造费用账户的准确性。

2.The finance team prepared a report detailing the changes in the applied manufacturing expenses account (应用制造费用账户) over the last quarter.

财务团队准备了一份报告，详细说明了上个季度应用制造费用账户的变动情况。

3.The manager allocated more resources to the applied manufacturing expenses account (应用制造费用账户) to improve production efficiency.

经理将更多资源分配给应用制造费用账户以提高生产效率。

4.Understanding the applied manufacturing expenses account (应用制造费用账户) is crucial for cost management.

理解应用制造费用账户对成本管理至关重要。

5.During the audit, discrepancies were found in the applied manufacturing expenses account (应用制造费用账户).

在审计过程中，发现应用制造费用账户存在不一致之处。

作文

In the realm of manufacturing, understanding financial terms is crucial for effective management and decision-making. One such term that plays a significant role in cost accounting is the applied manufacturing expenses account. This account is essential for tracking the costs associated with producing goods, allowing businesses to maintain profitability and efficiency.The applied manufacturing expenses account refers to the allocation of indirect manufacturing costs to specific products or services. These costs can include utilities, maintenance, depreciation, and other overhead expenses that are not directly tied to a single product but are necessary for the manufacturing process. By applying these expenses to the production of goods, companies can gain a clearer picture of their overall costs and pricing strategies.For instance, consider a company that produces furniture. The direct costs involved in making a chair, such as wood and labor, are straightforward. However, the indirect costs, such as electricity used in the factory, salaries of supervisors, and equipment maintenance, must also be accounted for. This is where the applied manufacturing expenses account comes into play. It ensures that all relevant expenses are considered when determining the total cost of production.Accurately maintaining the applied manufacturing expenses account allows managers to make informed decisions regarding pricing, budgeting, and financial forecasting. If a company underestimates its manufacturing expenses, it may set prices too low, leading to reduced profit margins or even losses. Conversely, overestimating expenses can result in higher prices, potentially driving customers away. Therefore, a precise understanding of this account is vital for sustaining a competitive edge in the market.Moreover, the applied manufacturing expenses account plays an important role in inventory valuation. When products are manufactured, the costs applied to those products become part of the inventory value on the balance sheet. This valuation affects financial statements and can influence investment decisions. Investors and stakeholders often analyze these accounts to assess a company's financial health and operational efficiency.In addition, the applied manufacturing expenses account facilitates better resource allocation. By analyzing which products incur higher manufacturing expenses, companies can identify inefficiencies in their production processes. This insight allows them to streamline operations, reduce waste, and ultimately lower costs. For example, if a particular product line consistently shows high applied manufacturing expenses, the company might investigate whether changes in materials or methods could lead to more efficient production.Furthermore, technology has enhanced the management of the applied manufacturing expenses account. With advanced accounting software, businesses can automate the tracking and allocation of manufacturing expenses. This automation not only saves time but also minimizes errors, ensuring that financial data is accurate and up-to-date. As a result, companies can respond more quickly to market changes and make strategic adjustments based on real-time data.In conclusion, the applied manufacturing expenses account is a critical component of cost accounting in the manufacturing sector. It provides valuable insights into the true costs of production, aids in pricing strategies, contributes to inventory valuation, and enhances resource allocation. By effectively managing this account, businesses can improve their financial performance and maintain a competitive advantage in an ever-evolving marketplace. Understanding and utilizing the applied manufacturing expenses account is not just beneficial; it is essential for any manufacturing enterprise aiming for success.

在制造业中，理解财务术语对于有效管理和决策至关重要。一个在成本会计中发挥重要作用的术语是应用制造费用账户。这个账户对于追踪与生产商品相关的成本至关重要，使企业能够保持盈利能力和效率。应用制造费用账户指的是将间接制造成本分配给特定产品或服务。这些成本可能包括公用事业费、维护费、折旧以及其他不直接与单一产品挂钩但对制造过程必不可少的间接费用。通过将这些费用应用于商品的生产，公司可以更清楚地了解其整体成本和定价策略。例如，考虑一家生产家具的公司。制作一把椅子的直接成本，如木材和劳动力，是显而易见的。然而，间接成本，如工厂使用的电力、主管的工资和设备维护费，也必须被计算在内。这就是应用制造费用账户发挥作用的地方。它确保在确定生产总成本时考虑所有相关费用。准确维护应用制造费用账户使经理能够就定价、预算和财务预测做出明智的决定。如果一家公司低估了其制造费用，可能会将价格设定得过低，从而导致利润率下降甚至亏损。相反，过高估计费用可能导致价格上涨，可能会使客户流失。因此，精确理解这个账户对于在市场上保持竞争优势至关重要。此外，应用制造费用账户在库存估值中也起着重要作用。当产品被制造出来时，分配给这些产品的成本成为资产负债表上的库存价值的一部分。这种估值影响财务报表，并可能影响投资决策。投资者和利益相关者通常会分析这些账户，以评估公司的财务健康状况和运营效率。此外，应用制造费用账户促进了更好的资源分配。通过分析哪些产品产生更高的制造费用，公司可以识别生产过程中的低效之处。这一洞察使他们能够简化运营、减少浪费，最终降低成本。例如，如果某一特定产品线持续显示出高应用制造费用，公司可能会调查是否在材料或方法上进行改动可以实现更高效的生产。此外，技术增强了应用制造费用账户的管理。借助先进的会计软件，企业可以自动化制造费用的跟踪和分配。这种自动化不仅节省时间，还最小化错误，确保财务数据的准确性和及时性。因此，公司可以更快地响应市场变化，并根据实时数据进行战略调整。总之，应用制造费用账户是制造业成本会计的关键组成部分。它提供了对生产真实成本的宝贵洞察，有助于定价策略，促进库存估值，并增强资源分配。通过有效管理这个账户，企业可以改善其财务表现，并在不断变化的市场中保持竞争优势。理解和利用应用制造费用账户不仅有利，而是任何寻求成功的制造企业的必需。