predetermined overhead application rate

简明释义

预定共同成本率

英英释义

例句

1.Using a predetermined overhead application rate helps in budgeting and forecasting for future projects.

使用预定间接费用分配率有助于预算和预测未来项目。

2.To improve cost control, the manager reviewed the predetermined overhead application rate quarterly.

为了改善成本控制，经理每季度审查一次预定间接费用分配率。

3.The predetermined overhead application rate is often based on direct labor hours or machine hours.

通常，预定间接费用分配率是基于直接劳动小时或机器小时的。

4.The company calculated its predetermined overhead application rate to allocate indirect costs effectively.

公司计算了其预定间接费用分配率以有效分配间接成本。

5.The finance team emphasized the importance of an accurate predetermined overhead application rate during the training session.

财务团队在培训会议上强调了准确的预定间接费用分配率的重要性。

作文

The concept of predetermined overhead application rate is fundamental in the field of managerial accounting and cost management. It refers to a rate established before the production process begins, which is used to allocate indirect costs to specific products or services. Understanding this rate is crucial for businesses as it helps them estimate the total costs associated with manufacturing goods and providing services, thereby enabling better pricing strategies and financial planning.To calculate the predetermined overhead application rate, companies typically divide their estimated total manufacturing overhead costs by an estimated allocation base, such as direct labor hours, machine hours, or units produced. For example, if a company expects its total manufacturing overhead costs to be $100,000 for the year and estimates that it will use 10,000 direct labor hours, the predetermined overhead application rate would be $10 per direct labor hour. This means that for every hour of direct labor worked on a product, $10 will be allocated to cover the overhead costs.One of the advantages of using a predetermined overhead application rate is that it allows businesses to have a consistent method for applying overhead costs throughout the accounting period. This consistency is essential for budgeting and forecasting, as it provides a reliable basis for estimating future costs. Additionally, by applying overhead costs in this manner, companies can avoid fluctuations in their product costs that may arise from changes in actual overhead expenses during the accounting period.However, there are also challenges associated with the predetermined overhead application rate. Since it is based on estimates, there is a risk that the actual overhead costs may differ significantly from the estimated amounts. If the actual costs are higher than anticipated, this could lead to underapplied overhead, while lower actual costs could result in overapplied overhead. Both situations can affect the accuracy of the company's financial statements and decision-making processes.To mitigate these risks, companies often perform variance analysis at the end of the accounting period. This involves comparing the applied overhead (calculated using the predetermined overhead application rate) to the actual overhead incurred. By analyzing these variances, businesses can adjust their future estimates and improve their cost allocation methods. This practice not only enhances the accuracy of financial reporting but also supports better strategic decisions regarding pricing, budgeting, and resource allocation.In conclusion, the predetermined overhead application rate is a vital tool in managerial accounting that aids businesses in allocating indirect costs effectively. While it offers numerous benefits, including consistency and improved budgeting, it is essential for companies to regularly review and adjust their overhead rates based on actual performance. By doing so, they can ensure that their cost management practices remain effective and aligned with their overall business objectives.

“预定间接费用分配率”是管理会计和成本管理领域的一个基本概念。它指的是在生产过程开始之前建立的一个比率，用于将间接成本分配到特定的产品或服务上。理解这个比率对企业至关重要，因为它帮助他们估算与制造商品和提供服务相关的总成本，从而实现更好的定价策略和财务规划。计算“预定间接费用分配率”的方法通常是将预计的总制造间接费用除以预计的分配基础，例如直接人工小时、机器小时或生产单位。例如，如果一家公司预计其年度总制造间接费用为100,000美元，并估计将使用10,000个直接人工小时，则“预定间接费用分配率”为每个直接人工小时10美元。这意味着，对于每个在产品上工作的直接人工小时，将分配10美元以覆盖间接费用。使用“预定间接费用分配率”的一个优势是，它允许企业在整个会计期间内有一致的方法来应用间接费用。这种一致性对于预算和预测至关重要，因为它提供了一个可靠的基础来估算未来的成本。此外，通过这种方式分配间接费用，企业可以避免由于会计期间实际间接费用变化而导致的产品成本波动。然而，与“预定间接费用分配率”相关的挑战也存在。由于它是基于估计的，因此存在实际间接费用可能与预期金额显著不同的风险。如果实际成本高于预期，这可能导致间接费用不足，而较低的实际成本则可能导致间接费用过多。这两种情况都可能影响公司的财务报表的准确性和决策过程。为了降低这些风险，公司通常在会计期末进行差异分析。这涉及将应用的间接费用（根据“预定间接费用分配率”计算）与实际发生的间接费用进行比较。通过分析这些差异，企业可以调整其未来的估算并改善其成本分配方法。这一做法不仅提高了财务报告的准确性，还支持了有关定价、预算和资源分配的更好战略决策。总之，“预定间接费用分配率”是管理会计中的一个重要工具，有助于企业有效地分配间接成本。虽然它提供了许多好处，包括一致性和改进预算，但企业必须定期审查和调整其间接费用率，以基于实际表现进行调整。通过这样做，他们可以确保其成本管理实践保持有效，并与整体商业目标保持一致。