predetermined factory overhead rate

简明释义

预定间接制造费用分摊率

英英释义

例句

1.During the annual audit, the accountant verified the predetermined factory overhead rate for compliance with accounting standards.

在年度审计中，会计师验证了预定工厂间接费用率以符合会计标准。

2.The company calculated its costs using a predetermined factory overhead rate to ensure accurate budgeting.

公司通过计算预定工厂间接费用率来确保预算的准确性。

3.To allocate costs effectively, the manager set a predetermined factory overhead rate based on historical data.

为了有效分配成本，经理根据历史数据设定了预定工厂间接费用率。

4.Understanding the predetermined factory overhead rate helps in pricing products competitively.

理解预定工厂间接费用率有助于以具有竞争力的价格定价产品。

5.The predetermined factory overhead rate is crucial for determining the total cost of production.

确定预定工厂间接费用率对计算生产总成本至关重要。

作文

In the world of manufacturing, understanding costs is crucial for effective financial management. One key concept that plays a significant role in cost accounting is the predetermined factory overhead rate. This term refers to an estimated rate used to allocate manufacturing overhead costs to products based on a specific activity measure, such as labor hours or machine hours. By applying this rate, businesses can better predict their expenses and set appropriate prices for their products. The calculation of the predetermined factory overhead rate is typically done at the beginning of an accounting period. Companies estimate their total manufacturing overhead costs for the period and divide that by the estimated activity level. For instance, if a company anticipates its total manufacturing overhead costs to be $200,000 for the year and estimates 10,000 machine hours, the predetermined factory overhead rate would be $20 per machine hour. This rate allows the company to apply overhead costs to individual products as they are manufactured.Using a predetermined factory overhead rate has several advantages. First, it simplifies the allocation process. Instead of tracking actual overhead costs for every product, which can be time-consuming and complex, companies can use the predetermined rate to quickly assign overhead costs based on the estimated activity. This efficiency is particularly beneficial in environments with high production volumes, where tracking every detail could be impractical.Moreover, the predetermined factory overhead rate aids in budgeting and forecasting. By knowing the overhead rate in advance, managers can make informed decisions about pricing and production levels. If the actual production volume exceeds expectations, the overhead costs allocated to each unit will decrease, potentially leading to higher profit margins. Conversely, if production falls short, the company may need to reevaluate its pricing strategy to maintain profitability.However, relying solely on a predetermined factory overhead rate also has its drawbacks. The primary concern is that it is based on estimates, which may not accurately reflect actual costs incurred during production. If the estimates are significantly off, it can lead to under- or over-application of overhead costs. This discrepancy can distort product costing and impact financial reporting. Therefore, companies must regularly review and adjust their overhead rates to ensure they remain relevant and accurate.In conclusion, the predetermined factory overhead rate is an essential tool in manufacturing cost accounting. It streamlines the allocation of overhead costs, assists in budgeting, and helps businesses maintain competitive pricing. However, it's important for companies to continually assess their estimates and adjust as necessary to avoid inaccuracies that could affect their overall financial health. By understanding and effectively implementing the predetermined factory overhead rate, manufacturers can achieve better control over their costs and enhance their decision-making processes.

在制造业中，了解成本对有效的财务管理至关重要。一个在成本会计中发挥重要作用的关键概念是预定工厂间接费用率。这个术语指的是一种估计的比率，用于根据特定的活动指标（例如劳动小时或机器小时）将制造间接费用分配到产品上。通过应用这一比率，企业可以更好地预测其支出，并为其产品设定适当的价格。预定工厂间接费用率的计算通常在会计期间开始时进行。公司估算该期间的总制造间接费用，并将其除以估计的活动水平。例如，如果一家公司预计其年度总制造间接费用为200,000美元，并估计有10,000个机器小时，则预定工厂间接费用率将为每个机器小时20美元。这一比率使公司能够在产品生产过程中将间接费用分配到各个产品上。使用预定工厂间接费用率有几个优点。首先，它简化了分配过程。公司无需跟踪每个产品的实际间接费用，这可能是耗时且复杂的，而是可以使用预定的比率快速根据估计的活动分配间接费用。这种效率在高生产量的环境中特别有益，因为跟踪每个细节可能是不切实际的。此外，预定工厂间接费用率有助于预算和预测。通过提前知道间接费用率，管理者可以就定价和生产水平做出明智的决策。如果实际生产量超过预期，则分配给每个单位的间接费用将减少，可能导致更高的利润率。相反，如果生产低于预期，公司可能需要重新评估其定价策略，以保持盈利能力。然而，仅仅依赖预定工厂间接费用率也存在缺点。主要问题是它基于估计，可能无法准确反映生产过程中实际发生的成本。如果估计值偏差较大，可能导致间接费用的低估或高估。这种差异可能会扭曲产品成本并影响财务报告。因此，公司必须定期审查和调整其间接费用率，以确保其保持相关性和准确性。总之，预定工厂间接费用率是制造成本会计中的一个重要工具。它简化了间接费用的分配，协助预算，并帮助企业保持竞争力的定价。然而，公司必须不断评估其估算并在必要时进行调整，以避免可能影响整体财务健康的不准确情况。通过理解和有效实施预定工厂间接费用率，制造商可以更好地控制成本，增强决策过程。