unabsorbed overhead

简明释义

未分配间接费用，未分摊间接费用

英英释义

例句

1.To improve profitability, management decided to analyze the causes of unabsorbed overhead in their manufacturing processes.

为了提高盈利能力，管理层决定分析制造过程中未吸收的间接费用的原因。

2.During the audit, the financial team discovered that the unabsorbed overhead had increased due to lower production levels.

在审计过程中，财务团队发现由于生产水平下降，未吸收的间接费用增加了。

3.Reducing unabsorbed overhead is crucial for maintaining competitive pricing in the market.

减少未吸收的间接费用对于在市场上保持竞争性定价至关重要。

4.The company reported a significant amount of unabsorbed overhead this quarter, indicating inefficiencies in production.

公司本季度报告了大量的未吸收的间接费用，这表明生产效率低下。

5.The accountant explained that unabsorbed overhead can affect the overall cost structure of the business.

会计解释说，未吸收的间接费用会影响企业的整体成本结构。

作文

In the world of accounting and finance, understanding various terms is essential for effective management and decision-making. One such term is unabsorbed overhead, which refers to the portion of overhead costs that cannot be allocated to specific products or services during a given period. This concept is particularly important for businesses that need to assess their expenses accurately to maintain profitability. In this essay, we will explore the meaning of unabsorbed overhead, its implications for businesses, and strategies to manage it effectively.Overhead costs are expenses that are not directly tied to the production of goods or services. They include rent, utilities, salaries of administrative staff, and other operational costs. When these overhead costs are incurred, businesses typically allocate them across their products or services to determine the total cost of production. However, there are instances where certain overhead costs remain unallocated, resulting in what is known as unabsorbed overhead.The presence of unabsorbed overhead can indicate inefficiencies within a company’s operations. For instance, if a business is unable to sell enough products to cover its fixed costs, a significant portion of those costs may remain unabsorbed. This situation can lead to financial strain, as the company must still pay its overhead expenses despite not generating sufficient revenue. Therefore, it is crucial for businesses to monitor their overhead costs closely and strive to minimize any unabsorbed amounts.One of the primary reasons for unabsorbed overhead is fluctuations in production levels. During periods of low production, the fixed costs associated with overhead may exceed the revenue generated from sales. Conversely, during high production periods, these costs can be absorbed more effectively, leading to a healthier bottom line. Companies can mitigate the impact of unabsorbed overhead by implementing flexible budgeting practices that allow them to adjust their overhead allocations based on varying production levels.Another factor contributing to unabsorbed overhead is the pricing strategy employed by a business. If a company sets its prices too low, it may not be able to cover its overhead costs adequately. This situation can arise in highly competitive markets where businesses feel pressured to lower prices to attract customers. To combat this issue, companies should conduct thorough market research to determine optimal pricing strategies that balance competitiveness with profitability, ensuring that overhead costs are covered efficiently.Effective inventory management also plays a crucial role in addressing unabsorbed overhead. Businesses should aim to maintain an optimal level of inventory that aligns with production schedules and sales forecasts. Excess inventory can lead to increased overhead costs due to storage and handling, while insufficient inventory can result in lost sales opportunities. By employing just-in-time inventory systems or other efficient inventory management techniques, companies can reduce the likelihood of incurring unabsorbed overhead.In conclusion, understanding unabsorbed overhead is vital for any business seeking to optimize its financial performance. By recognizing the factors that contribute to unabsorbed costs and implementing strategic measures to manage them, companies can improve their overall efficiency and profitability. As the business landscape continues to evolve, staying informed about such financial concepts will empower organizations to make better decisions and achieve sustainable growth.

在会计和财务的世界中，有效理解各种术语对管理和决策至关重要。其中一个术语是未吸收的间接费用，指的是在给定期间内无法分配给特定产品或服务的间接费用。这一概念对于需要准确评估支出的企业尤其重要，以维持盈利能力。在这篇文章中，我们将探讨未吸收的间接费用的含义、对企业的影响以及有效管理它的策略。间接费用是与生产商品或服务无直接关联的支出。它们包括租金、水电费、行政人员工资和其他运营成本。当这些间接费用发生时，企业通常会将其分配到产品或服务上，以确定生产的总成本。然而，在某些情况下，某些间接费用可能保持未分配，从而形成未吸收的间接费用。未吸收的间接费用的存在可能表明公司运营中的低效。例如，如果企业无法销售足够的产品来覆盖其固定成本，则相当大一部分成本可能保持未吸收。这种情况可能导致财务压力，因为公司仍然必须支付其间接费用，即使没有产生足够的收入。因此，企业必须密切监控其间接费用，并努力减少任何未吸收的金额。造成未吸收的间接费用的主要原因之一是生产水平的波动。在生产水平较低的时期，与间接费用相关的固定成本可能超过销售产生的收入。相反，在高生产水平期间，这些成本可以更有效地被吸收，从而导致更健康的利润。因此，公司可以通过实施灵活的预算实践来缓解未吸收的间接费用的影响，这允许他们根据不同的生产水平调整间接费用的分配。另一个导致未吸收的间接费用的因素是企业采用的定价策略。如果公司将价格定得过低，可能无法充分覆盖其间接费用。这种情况可能发生在高度竞争的市场中，企业感到压力，必须降低价格以吸引客户。为了解决这一问题，公司应进行全面的市场调研，以确定最佳的定价策略，在竞争力和盈利能力之间取得平衡，确保间接费用得到有效覆盖。有效的库存管理在解决未吸收的间接费用方面也起着关键作用。企业应努力维持与生产计划和销售预测相一致的最佳库存水平。过多的库存可能会由于存储和处理而导致间接费用增加，而库存不足则可能导致失去销售机会。通过采用准时制库存系统或其他有效的库存管理技术，公司可以减少发生未吸收间接费用的可能性。总之，理解未吸收的间接费用对任何寻求优化财务表现的企业至关重要。通过认识导致未吸收成本的因素并实施战略措施来管理它们，公司可以提高整体效率和盈利能力。随着商业环境的不断演变，了解这些财务概念将使组织能够做出更好的决策，实现可持续增长。