normal factory overhead rate

简明释义

正常工厂共同成本率

英英释义

例句

1.The normal factory overhead rate 正常工厂间接费用率 is a crucial factor in determining product cost.

在确定产品成本时，正常工厂间接费用率是一个关键因素。

2.Investors were interested in how the normal factory overhead rate 正常工厂间接费用率 would affect the company's profit margins.

投资者对正常工厂间接费用率将如何影响公司的利润率感兴趣。

3.To ensure accurate pricing, the company reviewed its normal factory overhead rate 正常工厂间接费用率 before launching the new product.

为了确保定价准确，公司在推出新产品之前审查了其正常工厂间接费用率。

4.The accountant calculated the normal factory overhead rate 正常工厂间接费用率 based on historical data from the past three years.

会计根据过去三年的历史数据计算了正常工厂间接费用率。

5.Management decided to lower the normal factory overhead rate 正常工厂间接费用率 by optimizing their production processes.

管理层决定通过优化生产流程来降低正常工厂间接费用率。

作文

In the world of manufacturing, understanding costs is crucial for effective management and pricing strategies. One key concept that every manager should be familiar with is the normal factory overhead rate. This term refers to the average cost of indirect expenses incurred by a manufacturing facility, which are not directly tied to specific products but are essential for overall production operations. These expenses can include utilities, rent, maintenance, and salaries of support staff. By calculating the normal factory overhead rate, companies can allocate these overhead costs more accurately to their products, leading to better pricing decisions and improved profitability.To determine the normal factory overhead rate, managers typically divide the total estimated overhead costs for a period by the estimated activity level, such as machine hours or labor hours. For instance, if a factory anticipates $100,000 in overhead costs and expects to operate for 10,000 machine hours, the normal factory overhead rate would be $10 per machine hour. This rate serves as a benchmark for assigning overhead costs to individual products based on their usage of machine hours.Understanding the normal factory overhead rate is vital for various reasons. Firstly, it helps in setting product prices. When businesses know their overhead costs, they can price their products more competitively while ensuring that all costs are covered. Secondly, it aids in budgeting and financial planning. By having a clear picture of overhead costs, managers can create more accurate budgets and forecasts, allowing for better resource allocation.Moreover, the normal factory overhead rate plays a significant role in variance analysis. By comparing the actual overhead costs incurred against the expected costs calculated using the normal factory overhead rate, managers can identify discrepancies and take corrective actions if necessary. This process helps in maintaining operational efficiency and controlling costs.However, calculating the normal factory overhead rate is not without its challenges. Fluctuations in production levels, unexpected maintenance costs, and changes in utility rates can all impact overhead expenses. Therefore, it is essential for managers to continuously monitor these factors and adjust their calculations accordingly. Regular reviews of the normal factory overhead rate ensure that it remains relevant and reflective of current conditions.In conclusion, the normal factory overhead rate is a fundamental concept in manufacturing that aids in cost allocation, pricing strategies, budgeting, and variance analysis. By accurately determining and applying this rate, companies can improve their financial performance and make informed decisions about their production processes. As the manufacturing landscape evolves, staying updated on overhead costs and their implications will remain a priority for successful management. Thus, a thorough understanding of the normal factory overhead rate is indispensable for any manufacturing professional aiming for excellence in their field.

在制造业中，理解成本对于有效管理和定价策略至关重要。每位经理都应该熟悉的一个关键概念是正常工厂间接费用率。这个术语指的是一家制造设施所产生的间接费用的平均成本，这些费用并不直接与特定产品相关，但对于整体生产运营至关重要。这些费用可能包括公用事业、租金、维护和支持人员的工资。通过计算正常工厂间接费用率，公司可以更准确地将这些间接费用分配到其产品上，从而导致更好的定价决策和提高盈利能力。为了确定正常工厂间接费用率，经理们通常将某一期间的总预计间接费用除以预计的活动水平，例如机器小时或劳动小时。例如，如果一家工厂预计间接费用为100,000美元，并预计将运行10,000个机器小时，则正常工厂间接费用率将为每个机器小时10美元。这个比率作为一个基准，用于根据产品对机器小时的使用情况分配间接费用。理解正常工厂间接费用率至关重要，原因有很多。首先，它有助于设定产品价格。当企业了解其间接费用时，他们可以更具竞争力地定价其产品，同时确保所有成本都得到覆盖。其次，它有助于预算和财务规划。通过清晰了解间接费用，管理者可以制定更准确的预算和预测，从而更好地分配资源。此外，正常工厂间接费用率在差异分析中也发挥着重要作用。通过比较实际发生的间接费用与使用正常工厂间接费用率计算的预期费用，管理者可以识别差异，并在必要时采取纠正措施。这个过程有助于维持运营效率和控制成本。然而，计算正常工厂间接费用率并非没有挑战。生产水平的波动、意外的维护费用和公用事业费率的变化都可能影响间接费用。因此，管理者必须持续监控这些因素，并相应调整他们的计算。定期审查正常工厂间接费用率确保其保持相关性并反映当前条件。总之，正常工厂间接费用率是制造业中的一个基本概念，有助于成本分配、定价策略、预算和差异分析。通过准确确定和应用这一比率，公司可以改善其财务表现，并就其生产过程做出明智的决策。随着制造业环境的演变，保持对间接费用及其影响的更新将始终是成功管理的优先事项。因此，深入理解正常工厂间接费用率对于任何希望在其领域追求卓越的制造专业人士来说都是不可或缺的。