applied manufacturing expenses

简明释义

已分配制造费用,已分摊制造费用

英英释义

例句

1.Our accountant suggested that we reduce our applied manufacturing expenses by optimizing our supply chain.

我们的会计建议通过优化供应链来减少我们的应用制造费用。

2.The applied manufacturing expenses for the new product line were significantly higher than expected.

新产品线的应用制造费用远高于预期。

3.To maintain profitability, we need to closely monitor our applied manufacturing expenses throughout the production cycle.

为了保持盈利能力，我们需要在整个生产周期内密切监控我们的应用制造费用。

4.Understanding applied manufacturing expenses is crucial for accurate budgeting in manufacturing.

理解应用制造费用对于制造业的准确预算至关重要。

5.The company reported its applied manufacturing expenses as part of the quarterly financial statement.

公司在季度财务报表中报告了其应用制造费用。

作文

In the realm of production and manufacturing, understanding various cost components is essential for effective financial management. One such term that often arises is applied manufacturing expenses. This phrase refers to the costs that are allocated to specific products or services during the manufacturing process. These expenses are a crucial part of determining the overall cost of production and ultimately affect pricing strategies and profitability.To delve deeper into what applied manufacturing expenses encompass, we must first consider the broader category of manufacturing costs. Manufacturing costs can be divided into three main components: direct materials, direct labor, and manufacturing overhead. Direct materials are the raw materials used in the creation of a product, while direct labor refers to the wages paid to workers who are directly involved in the production process. Manufacturing overhead, on the other hand, includes all other costs that are not directly tied to the production of a specific product, such as utilities, depreciation, and indirect labor.When we refer to applied manufacturing expenses, we are specifically talking about the portion of manufacturing overhead that is applied to products based on a predetermined rate. This rate is often calculated based on historical data and is used to allocate overhead costs to different products or departments within a manufacturing facility. For instance, if a company determines that its manufacturing overhead costs amount to $100,000 and it expects to produce 10,000 units, the predetermined overhead rate would be $10 per unit. Therefore, for every unit produced, $10 would be allocated as applied manufacturing expenses.The significance of accurately calculating applied manufacturing expenses cannot be overstated. It plays a vital role in budgeting and forecasting, as companies need to predict their costs to make informed decisions about pricing and production levels. If these expenses are underestimated, a company may find itself operating at a loss, while overestimating them could lead to inflated prices that drive customers away.Moreover, understanding applied manufacturing expenses is essential for inventory valuation. In accordance with accounting principles, products must be valued based on all costs incurred to bring them to their current condition and location. This means that the applied manufacturing expenses must be included in the total cost of goods sold (COGS) when determining profitability.In addition to financial implications, applied manufacturing expenses can also influence operational efficiency. By analyzing these expenses, manufacturers can identify areas where they may be overspending or where efficiencies can be gained. For example, if a particular product line consistently incurs higher applied manufacturing expenses than others, it may prompt a review of the production process to identify waste or inefficiencies.In conclusion, applied manufacturing expenses are a critical element of the manufacturing cost structure. They represent the allocation of manufacturing overhead to individual products, impacting pricing strategies, inventory valuation, and operational efficiency. A thorough understanding of these expenses enables manufacturers to make informed decisions that can enhance profitability and competitiveness in the market. As the manufacturing landscape continues to evolve, staying updated on cost allocation methods and their implications will remain an essential aspect of successful business management.

在生产和制造领域，理解各种成本组成部分对于有效的财务管理至关重要。其中一个常常出现的术语是applied manufacturing expenses。这个短语指的是在制造过程中分配给特定产品或服务的成本。这些费用是确定生产总成本的重要组成部分，并最终影响定价策略和盈利能力。要深入了解applied manufacturing expenses所包含的内容，我们首先必须考虑更广泛的制造成本类别。制造成本可以分为三大主要组成部分：直接材料、直接人工和制造间接费用。直接材料是用于产品制造的原材料，而直接人工是指支付给直接参与生产过程的工人的工资。另一方面，制造间接费用包括所有其他不直接与特定产品生产相关的成本，例如公用事业、折旧和间接劳动。当我们提到applied manufacturing expenses时，我们具体谈论的是按照预定费率分配给产品的制造间接费用的一部分。这个费率通常基于历史数据计算，并用于将间接费用分配给制造设施内的不同产品或部门。例如，如果一家公司确定其制造间接费用为100,000美元，并预计生产10,000个单位，则预定间接费用率将为每单位10美元。因此，对于每个生产的单位，将分配10美元作为applied manufacturing expenses。准确计算applied manufacturing expenses的重要性不容小觑。它在预算和预测中发挥着至关重要的作用，因为公司需要预测其成本，以便就定价和生产水平做出明智的决策。如果这些费用被低估，公司可能会发现自己处于亏损状态，而高估则可能导致价格膨胀，从而驱走客户。此外，理解applied manufacturing expenses对于库存估值也至关重要。根据会计原则，产品的价值必须基于为使其达到当前状态和位置而发生的所有成本。这意味着在确定盈利能力时，必须将applied manufacturing expenses纳入销售成本（COGS）中。除了财务影响外，applied manufacturing expenses还可以影响运营效率。通过分析这些费用，制造商可以识别出可能超支的领域或可以获得效率的地方。例如，如果某一特定产品线的applied manufacturing expenses始终高于其他产品，这可能促使对生产过程进行审查，以识别浪费或低效。总之，applied manufacturing expenses是制造成本结构中的关键要素。它们代表了制造间接费用分配给单个产品，影响定价策略、库存估值和运营效率。对这些费用的透彻理解使制造商能够做出明智的决策，从而增强盈利能力和市场竞争力。随着制造环境的不断演变，及时了解成本分配方法及其影响将始终是成功业务管理的一个重要方面。