underapplied factory overhead

简明释义

少摊配间接制造成本

英英释义

例句

1.The company reported an underapplied factory overhead for the month, indicating that their actual overhead costs exceeded the applied costs.

公司报告了一个未分配的工厂间接费用，这表明他们的实际间接费用超过了分配的费用。

2.Management must investigate the reasons behind the underapplied factory overhead to prevent future occurrences.

管理层必须调查导致未分配的工厂间接费用的原因，以防止未来再次发生。

3.The accountant noted that the underapplied factory overhead was a result of unexpected maintenance costs during production.

会计指出，未分配的工厂间接费用是由于生产过程中意外的维护费用造成的。

4.If the underapplied factory overhead continues, it could lead to significant financial discrepancies in the annual report.

如果未分配的工厂间接费用持续存在，可能会导致年度报告中出现重大财务差异。

5.To address the issue of underapplied factory overhead, management decided to adjust the overhead rate for the next quarter.

为了应对未分配的工厂间接费用问题，管理层决定调整下个季度的间接费用率。

作文

In the world of manufacturing, understanding costs is crucial for maintaining profitability and efficiency. One term that often arises in discussions of production costs is underapplied factory overhead. This term refers to a situation where the actual overhead costs incurred during a specific period are higher than the overhead costs that were allocated to products based on estimated rates. Essentially, it indicates that not enough overhead has been applied to the products being manufactured, leading to discrepancies in financial reporting and cost management.To grasp the concept of underapplied factory overhead, it is important to first understand what factory overhead entails. Factory overhead includes all indirect costs associated with manufacturing, such as utilities, rent, and salaries of support staff. These costs are not directly tied to a specific product but are necessary for the overall production process. Manufacturers typically estimate these costs at the beginning of a period and apply them to products using a predetermined overhead rate. This rate is calculated based on historical data and expected future costs.When a company calculates its underapplied factory overhead, it compares the estimated overhead applied to the actual overhead incurred. If the actual costs exceed the estimated costs, the result is underapplied overhead. For example, if a factory estimated its overhead costs to be $100,000 for a quarter but ended up incurring $120,000, it would have an underapplied overhead of $20,000. This situation can arise due to various reasons, including unexpected increases in utility prices, higher-than-anticipated labor costs, or inefficiencies in the production process.The implications of underapplied factory overhead can be significant. First, it affects the accuracy of financial statements. When overhead is underapplied, the cost of goods sold (COGS) may be understated, leading to inflated profits on paper. This misrepresentation can mislead stakeholders about the company's financial health. Additionally, if a company consistently experiences underapplied overhead, it may indicate deeper issues within the manufacturing process that need to be addressed.To manage underapplied factory overhead, companies must regularly review their overhead rates and adjust them as necessary. This may involve conducting more frequent assessments of actual costs versus estimated costs and refining the methods used to allocate overhead. By doing so, manufacturers can ensure that their product pricing reflects true costs, thereby protecting profit margins and maintaining competitiveness in the market.Moreover, understanding underapplied factory overhead can aid in decision-making processes. For instance, if a company realizes that it has consistently underapplied its overhead, it might consider raising its product prices to cover the additional costs or find ways to reduce overhead expenses. This proactive approach helps in maintaining financial stability and operational efficiency.In conclusion, underapplied factory overhead is a critical concept in manufacturing that reflects the difference between actual and estimated overhead costs. By effectively managing and understanding this concept, manufacturers can enhance their financial reporting accuracy, make informed strategic decisions, and ultimately improve their profitability. As the manufacturing landscape continues to evolve, staying vigilant about overhead management will be essential for success in the industry.

在制造业中，理解成本对于维持盈利能力和效率至关重要。一个经常出现在生产成本讨论中的术语是未应用的工厂间接费用。这个术语指的是在特定期间内，实际发生的间接费用高于根据估算率分配给产品的间接费用的情况。基本上，它表明在制造的产品上应用的间接费用不足，导致财务报告和成本管理中的差异。要掌握未应用的工厂间接费用的概念，首先需要理解工厂间接费用的含义。工厂间接费用包括与制造相关的所有间接成本，例如水电费、租金和支持人员的薪资。这些成本并不直接与特定产品相关，但对于整体生产过程是必要的。制造商通常在一个时期开始时估算这些成本，并使用预定的间接费用率将其应用于产品。这个比率是基于历史数据和预期未来成本计算的。当一家公司计算其未应用的工厂间接费用时，它会比较实际应用的间接费用与实际发生的间接费用。如果实际成本超过了估计成本，结果就是未应用的间接费用。例如，如果一家工厂估计其一个季度的间接费用为100,000美元，但最终发生了120,000美元的费用，那么它将有20,000美元的未应用间接费用。这种情况可能由于多种原因引起，包括公用事业价格意外上涨、劳动成本高于预期或生产过程中的低效率。未应用的工厂间接费用的影响可能是显著的。首先，它会影响财务报表的准确性。当间接费用未被应用时，销售成本（COGS）可能被低估，从而导致纸面上的利润膨胀。这种失实陈述可能会误导利益相关者对公司财务健康状况的看法。此外，如果一家公司持续经历未应用的间接费用，这可能表明制造过程中的更深层次问题需要解决。为了管理未应用的工厂间接费用，公司必须定期审查其间接费用率，并在必要时进行调整。这可能涉及更频繁地评估实际成本与估计成本之间的差异，并完善用于分配间接费用的方法。通过这样做，制造商可以确保其产品定价反映真实成本，从而保护利润率并在市场中保持竞争力。此外，了解未应用的工厂间接费用可以帮助决策过程。例如，如果一家公司意识到其间接费用持续未应用，它可能会考虑提高产品价格以覆盖额外费用，或寻找减少间接费用的方式。这种主动的方法有助于维持财务稳定和运营效率。总之，未应用的工厂间接费用是制造业中的一个关键概念，反映了实际与估算间接费用之间的差异。通过有效管理和理解这一概念，制造商可以提高财务报告的准确性，做出明智的战略决策，并最终改善盈利能力。随着制造业环境的不断演变，保持对间接费用管理的警惕将对行业成功至关重要。