plantwide overhead rate

简明释义

全厂间接费用率

英英释义

例句

1.Using a plantwide overhead rate can lead to inaccuracies if different products consume resources differently.

使用全厂间接费用率可能会导致不准确，因为不同产品消耗资源的方式不同。

2.The finance team presented the new plantwide overhead rate at the quarterly meeting.

财务团队在季度会议上展示了新的全厂间接费用率。

3.The plantwide overhead rate is calculated based on total estimated overhead divided by total estimated direct labor hours.

该全厂间接费用率是根据总估计间接费用除以总估计直接劳动小时计算得出的。

4.By applying a plantwide overhead rate, we can allocate costs more efficiently across all products.

通过应用全厂间接费用率，我们可以更有效地在所有产品中分配成本。

5.The company decided to use a plantwide overhead rate to simplify its costing system.

公司决定使用全厂间接费用率来简化其成本系统。

作文

In the world of manufacturing and production, understanding cost allocation is crucial for businesses to maintain profitability and efficiency. One important concept in this realm is the plantwide overhead rate, which refers to a single predetermined rate used to allocate all manufacturing overhead costs to products across an entire plant or facility. This method simplifies the accounting process by using one rate instead of multiple rates for different departments or product lines.The plantwide overhead rate is calculated by taking the total estimated manufacturing overhead costs for a specific period and dividing it by the total estimated activity base, which could be direct labor hours, machine hours, or any other relevant measure of production activity. For example, if a factory anticipates that its total manufacturing overhead for the year will be $500,000 and expects to use 100,000 machine hours, the plantwide overhead rate would be $5 per machine hour.Using a plantwide overhead rate has both advantages and disadvantages. On the one hand, it provides a straightforward approach to overhead allocation, making it easier for managers to apply and understand. It also ensures that all products are charged with a consistent overhead rate, which can simplify pricing strategies and financial reporting.However, the simplicity of a plantwide overhead rate can also lead to inaccuracies in cost allocation. Different products may consume overhead resources at varying rates, meaning that some products might be overcosted while others are undercosted. This can distort profitability analysis and decision-making processes. For instance, if a high-volume product utilizes less overhead than anticipated, it may appear more profitable than it truly is, leading to misguided business strategies.To mitigate these issues, some companies opt for departmental overhead rates or activity-based costing (ABC) systems, which allow for a more nuanced approach to overhead allocation. These methods recognize that different departments or activities may incur different levels of overhead costs, providing a more accurate picture of product profitability. However, implementing such systems can be complex and time-consuming.In conclusion, the plantwide overhead rate is a fundamental concept in cost accounting that serves as a useful tool for allocating manufacturing overhead costs across a plant. While it offers simplicity and ease of use, businesses must remain aware of its limitations and consider alternative methods when necessary. Understanding the implications of using a plantwide overhead rate is essential for managers and accountants alike, as it directly impacts product costing, pricing decisions, and overall financial performance.

在制造和生产的世界中，理解成本分配对企业维持盈利能力和效率至关重要。一个重要的概念是plantwide overhead rate，它指的是用于将所有制造间接费用分配到整个工厂或设施产品上的单一预定费率。这种方法通过使用一个费率而不是多个不同部门或产品线的费率来简化会计过程。plantwide overhead rate的计算方法是将特定时期内估计的总制造间接费用除以总估计的活动基础，这可能是直接人工小时、机器小时或任何其他相关的生产活动度量。例如，如果一家工厂预计其年度总制造间接费用为500,000美元，并预计将使用100,000个机器小时，那么plantwide overhead rate将为每个机器小时5美元。使用plantwide overhead rate有其优缺点。一方面，它提供了一种简单的间接费用分配方法，使管理者更容易应用和理解。它还确保所有产品都被收取一致的间接费用率，这可以简化定价策略和财务报告。然而，plantwide overhead rate的简单性也可能导致成本分配的不准确。不同的产品可能以不同的速率消耗间接费用资源，这意味着某些产品可能被过度收费，而其他产品则可能被低估。这可能扭曲盈利能力分析和决策过程。例如，如果高产量产品的间接费用使用低于预期，它可能看起来比实际更有利可图，从而导致错误的商业策略。为了减轻这些问题，一些公司选择采用部门间接费用率或基于活动的成本法（ABC），这允许对间接费用分配进行更细致的处理。这些方法认识到不同部门或活动可能产生不同水平的间接费用，从而提供更准确的产品盈利能力图景。然而，实施这些系统可能复杂且耗时。总之，plantwide overhead rate是成本会计中的一个基本概念，是将制造间接费用分配到工厂的有用工具。尽管它提供了简单性和易用性，但企业必须意识到其局限性，并在必要时考虑替代方法。理解使用plantwide overhead rate的影响对于管理者和会计人员来说至关重要，因为它直接影响产品成本、定价决策和整体财务表现。