direct overhead

简明释义

直接的通常开支

英英释义

例句

1.The accountant provided a detailed report on direct overhead associated with each department.

会计提供了每个部门相关的直接间接费用的详细报告。

2.Understanding direct overhead is crucial for accurate budgeting.

理解直接间接费用对于准确预算至关重要。

3.To improve profitability, we need to reduce our direct overhead on production.

为了提高盈利能力，我们需要减少生产中的直接间接费用。

4.The company calculated its expenses, including the direct overhead costs for the new project.

公司计算了其费用，包括新项目的直接间接费用。

5.The manager emphasized the importance of tracking direct overhead to maintain financial health.

经理强调跟踪直接间接费用的重要性，以维持财务健康。

作文

In the world of business, understanding the concept of direct overhead is crucial for effective financial management. Direct overhead refers to the expenses that are directly tied to the production of goods or services. These costs can include materials, labor, and other expenses that are necessary for the creation of a product. By analyzing these costs, businesses can better determine their pricing strategies and overall profitability.For instance, consider a small bakery that produces cakes and pastries. The direct overhead for this bakery would include the cost of flour, sugar, eggs, and other ingredients used in baking. Additionally, the wages paid to the bakers who create these products would also fall under direct overhead. Understanding these costs allows the bakery owner to set prices that cover not only the direct overhead but also indirect costs and profit margins.Moreover, managing direct overhead effectively can lead to improved operational efficiency. When a business identifies its direct overhead costs, it can look for ways to reduce them without sacrificing quality. For example, the bakery might find that purchasing ingredients in bulk leads to lower costs per unit, thus reducing its direct overhead. This reduction can enhance the bakery's competitiveness in the market.On the other hand, failing to accurately account for direct overhead can lead to financial difficulties. If the bakery owner underestimates the costs associated with producing their goods, they may set prices that are too low, resulting in losses. Therefore, it is essential for business owners to maintain meticulous records of all direct overhead expenses and regularly review them to ensure profitability.In addition to financial implications, understanding direct overhead is also important for strategic planning. Businesses often need to forecast their financial performance and make informed decisions about expansion or investment. Knowing the direct overhead allows them to create more accurate budgets and projections. For example, if the bakery plans to introduce a new line of gluten-free products, it must consider the direct overhead associated with sourcing new ingredients and adjusting production processes.Furthermore, direct overhead plays a significant role in pricing strategies. Businesses that understand their direct overhead can implement pricing models that reflect their actual costs while remaining competitive. For instance, the bakery might decide to offer seasonal discounts or promotional deals, ensuring that even with reduced prices, they still cover their direct overhead and achieve a profit.In conclusion, the concept of direct overhead is vital for any business involved in production. It encompasses the direct costs associated with creating goods or services, and understanding it can lead to better financial management, enhanced operational efficiency, and informed strategic planning. Business owners must prioritize tracking and analyzing their direct overhead to ensure long-term success and sustainability in their respective markets.

在商业世界中，理解直接费用的概念对于有效的财务管理至关重要。直接费用是指与商品或服务生产直接相关的费用。这些成本可能包括材料、劳动力和其他制作产品所必需的费用。通过分析这些成本，企业可以更好地确定其定价策略和整体盈利能力。例如，考虑一家生产蛋糕和糕点的小面包店。这家面包店的直接费用将包括用于烘焙的面粉、糖、鸡蛋和其他原料的成本。此外，支付给制作这些产品的面包师的工资也属于直接费用。理解这些成本使面包店老板能够设定不仅覆盖直接费用，而且还包括间接成本和利润率的价格。此外，有效管理直接费用可以提高运营效率。当企业识别其直接费用时，可以寻找降低这些费用的方法，而不牺牲质量。例如，面包店可能发现批量采购原料能降低每单位的成本，从而减少其直接费用。这种减少可以增强面包店在市场上的竞争力。另一方面，未能准确计算直接费用可能导致财务困难。如果面包店老板低估了与生产商品相关的成本，他们可能会设定过低的价格，从而导致亏损。因此，企业主必须保持对所有直接费用的详细记录，并定期审查以确保盈利能力。除了财务影响外，理解直接费用对于战略规划也很重要。企业通常需要预测其财务表现，并就扩张或投资做出明智的决策。了解直接费用使他们能够制定更准确的预算和预测。例如，如果面包店计划推出一条新的无麸质产品线，则必须考虑与采购新原料和调整生产流程相关的直接费用。此外，直接费用在定价策略中也发挥着重要作用。了解其直接费用的企业可以实施反映其实际成本的定价模型，同时保持竞争力。例如，面包店可能决定提供季节性折扣或促销活动，以确保即使价格降低，他们仍然覆盖直接费用并实现盈利。总之，直接费用的概念对于任何参与生产的企业都是至关重要的。它包括与创造商品或服务直接相关的成本，理解它可以带来更好的财务管理、提高运营效率和明智的战略规划。企业主必须优先跟踪和分析其直接费用，以确保在各自市场中的长期成功和可持续性。