unabsorbed overhead

简明释义

未吸收共同成本

英英释义

例句

1.The company reported a significant amount of unabsorbed overhead 未吸收的间接费用 due to lower production levels this quarter.

由于本季度生产水平较低，公司报告了大量的未吸收的间接费用。

2.Management is concerned about the unabsorbed overhead 未吸收的间接费用 affecting the overall profitability of the project.

管理层担心未吸收的间接费用会影响项目的整体盈利能力。

3.During the audit, the team identified several areas contributing to the unabsorbed overhead 未吸收的间接费用 issue.

在审计过程中，团队识别出几个导致未吸收的间接费用问题的领域。

4.The accountant calculated that the unabsorbed overhead 未吸收的间接费用 amounted to over $50,000 for the fiscal year.

会计计算出本财政年度的未吸收的间接费用超过50,000美元。

5.To mitigate the impact of unabsorbed overhead 未吸收的间接费用, the firm decided to increase production in the next quarter.

为了减轻未吸收的间接费用的影响，公司决定在下个季度增加生产。

作文

In the world of accounting and finance, understanding various terms is essential for effective management and decision-making. One such term that often confuses both students and professionals is unabsorbed overhead. This concept refers to the portion of manufacturing overhead costs that cannot be allocated to specific products or services during a given period. In simpler terms, it represents the indirect costs that exceed the budgeted amount and are not absorbed by the production process. By delving into this topic, we can gain a clearer understanding of its implications on business operations and financial reporting.Manufacturing overhead includes all indirect costs associated with production, such as utilities, rent, and salaries of supervisors. These costs are crucial for running a factory but are not directly tied to any single product. When businesses estimate their overhead costs, they typically set a predetermined overhead rate based on expected production levels. However, sometimes actual production falls short of expectations, leading to a situation where some overhead costs remain unallocated. This is where unabsorbed overhead comes into play.The existence of unabsorbed overhead can have significant effects on a company's financial statements. For instance, when a company reports its expenses, it may show higher profits than it actually earned if it fails to account for these unabsorbed costs. This discrepancy can mislead stakeholders, including investors and creditors, about the company's true financial health. Therefore, it is essential for management to recognize and address unabsorbed overhead in their financial analysis.Moreover, understanding unabsorbed overhead is vital for budgeting and forecasting. Companies need to anticipate potential fluctuations in production levels and adjust their overhead allocation accordingly. If a business consistently experiences high levels of unabsorbed overhead, it may need to reevaluate its operational efficiency or pricing strategies. This could involve streamlining processes, reducing unnecessary expenses, or adjusting product prices to ensure that all overhead costs are adequately absorbed.Another important aspect of unabsorbed overhead is its impact on decision-making. Managers rely on accurate cost information to make informed choices regarding product pricing, inventory management, and resource allocation. If unabsorbed overhead is not properly accounted for, it can lead to poor decision-making, ultimately affecting profitability and competitiveness in the market. Therefore, it is crucial for organizations to implement robust accounting systems that accurately track and report overhead costs.In conclusion, unabsorbed overhead is a critical concept in the realm of accounting that warrants careful consideration. Its implications extend beyond mere financial reporting; it affects budgeting, forecasting, and strategic decision-making. By understanding and managing unabsorbed overhead, companies can improve their financial health and operational efficiency. As businesses navigate the complexities of production and cost management, recognizing the significance of unabsorbed overhead will undoubtedly contribute to their long-term success.

在会计和财务的世界中，理解各种术语对于有效管理和决策至关重要。一个常常让学生和专业人士感到困惑的术语是未吸收的间接费用。这个概念指的是在特定期间内无法分配给特定产品或服务的制造间接费用的一部分。简单来说，它代表了超过预算金额且未被生产过程吸收的间接成本。通过深入探讨这一主题，我们可以更清楚地理解它对商业运营和财务报告的影响。制造间接费用包括与生产相关的所有间接成本，如水电费、租金和主管薪资。这些成本对于工厂的运营至关重要，但与任何单一产品没有直接关联。当企业估算其间接费用时，通常会根据预期的生产水平设定一个预定的间接费用率。然而，有时实际生产低于预期，导致某些间接费用保持未分配状态。这就是未吸收的间接费用发挥作用的地方。未吸收的间接费用的存在可能对公司的财务报表产生重大影响。例如，当一家公司报告其费用时，如果未能考虑这些未吸收的成本，可能会显示出比实际赚取的利润更高的利润。这种差异可能会误导利益相关者，包括投资者和债权人，关于公司的真实财务状况。因此，管理层必须在财务分析中识别和解决未吸收的间接费用。此外，理解未吸收的间接费用对于预算和预测至关重要。公司需要预见生产水平的潜在波动，并相应调整其间接费用分配。如果一家企业持续经历高水平的未吸收的间接费用，可能需要重新评估其运营效率或定价策略。这可能涉及简化流程、减少不必要的开支或调整产品价格，以确保所有间接费用得到充分吸收。未吸收的间接费用的另一个重要方面是其对决策的影响。管理者依赖准确的成本信息来做出关于产品定价、库存管理和资源分配的明智选择。如果未能妥善考虑未吸收的间接费用，可能导致错误的决策，最终影响盈利能力和市场竞争力。因此，企业必须实施健全的会计系统，准确跟踪和报告间接费用。总之，未吸收的间接费用是会计领域中的一个关键概念，值得认真对待。其影响不仅限于财务报告；它还影响预算、预测和战略决策。通过理解和管理未吸收的间接费用，公司可以改善其财务健康和运营效率。随着企业在生产和成本管理的复杂性中导航，认识到未吸收的间接费用的重要性无疑将有助于其长期成功。