direct labor expense

简明释义

直接劳动费用

英英释义

例句

1.To optimize costs, we need to review our direct labor expense regularly.

为了优化成本，我们需要定期审查我们的直接人工费用。

2.The company needs to calculate its direct labor expense to determine the total cost of production.

公司需要计算其直接人工费用以确定生产的总成本。

3.Reducing direct labor expense can significantly improve our profit margins.

减少直接人工费用可以显著提高我们的利润率。

4.The factory's direct labor expense increased due to overtime work during peak season.

由于旺季加班，工厂的直接人工费用增加了。

5.In our monthly financial report, we will analyze the direct labor expense as a key indicator of efficiency.

在我们的月度财务报告中，我们将分析直接人工费用作为效率的关键指标。

作文

In the world of business and finance, understanding various terms is crucial for effective management and decision-making. One such term is direct labor expense, which refers to the total cost of wages paid to employees who are directly involved in the production of goods or services. This includes salaries, hourly wages, and any other compensation that can be directly attributed to the labor required to create a product or deliver a service. The concept of direct labor expense is vital for several reasons.Firstly, accurately calculating direct labor expense helps businesses determine their overall production costs. By isolating the costs associated with direct labor, companies can better understand how much they are spending on the workforce needed to produce their products. This information is essential for pricing strategies, as businesses need to ensure that their prices cover not only the direct labor expense but also other costs such as materials and overhead.Secondly, tracking direct labor expense allows companies to analyze productivity and efficiency. If a company notices that its direct labor expense is increasing without a corresponding increase in output, it may indicate inefficiencies in the production process. This could lead to further investigations into employee performance, workflow processes, or even the need for additional training. By monitoring these expenses, businesses can make informed decisions to improve their operations and reduce waste.Moreover, direct labor expense plays a significant role in budgeting and forecasting. When creating budgets, businesses must estimate their future direct labor expense based on projected sales and production levels. This estimation enables companies to allocate resources effectively and plan for potential fluctuations in labor costs. Accurate forecasting of direct labor expense also helps organizations prepare for seasonal changes in demand, ensuring that they have the right amount of labor available when needed.Another important aspect of direct labor expense is its impact on financial statements. In accounting, direct labor expense is typically categorized as a variable cost, meaning it fluctuates with production levels. This classification affects the company's income statement, as higher production leads to increased labor costs. Investors and stakeholders closely examine these expenses to assess a company's operational efficiency and profitability. A well-managed direct labor expense can indicate a strong operational foundation, while uncontrolled labor costs may raise red flags about a company's financial health.Furthermore, businesses often seek to optimize their direct labor expense through various strategies. For instance, implementing technology and automation can reduce the reliance on manual labor, thereby decreasing direct labor expense. Companies may also consider outsourcing certain functions to lower labor costs or hire temporary workers during peak production periods. These strategies can help maintain a balance between labor costs and production needs, ultimately contributing to a healthier bottom line.In conclusion, understanding direct labor expense is essential for businesses aiming to enhance their financial performance and operational efficiency. By accurately tracking and managing these costs, companies can make informed decisions that affect pricing, productivity, budgeting, and overall profitability. As the business landscape continues to evolve, the importance of effectively managing direct labor expense will only grow, making it a key focus area for managers and financial professionals alike.

在商业和金融的世界中，理解各种术语对于有效管理和决策至关重要。其中一个术语是直接人工费用，它指的是支付给直接参与生产商品或服务的员工的总工资成本。这包括薪水、小时工资以及任何其他可以直接归因于创造产品或提供服务所需劳动的补偿。直接人工费用的概念对于几个原因至关重要。首先，准确计算直接人工费用有助于企业确定其整体生产成本。通过隔离与直接劳动相关的成本，公司可以更好地了解他们在生产产品所需劳动力上的支出。这些信息对定价策略至关重要，因为企业需要确保他们的价格不仅覆盖直接人工费用，还包括材料和间接费用等其他成本。其次，跟踪直接人工费用使公司能够分析生产率和效率。如果一家公司注意到其直接人工费用在增加而产出没有相应增加，这可能表明生产过程中的低效率。这可能会导致对员工表现、工作流程或甚至额外培训需求的进一步调查。通过监控这些费用，企业可以做出明智的决策，以改善其运营并减少浪费。此外，直接人工费用在预算和预测中也扮演着重要角色。在制定预算时，企业必须根据预计的销售和生产水平来估算未来的直接人工费用。这种估算使公司能够有效分配资源，并为潜在的劳动力成本波动做好准备。准确预测直接人工费用还帮助组织为需求的季节性变化做好准备，确保在需要时有适当数量的劳动力可用。直接人工费用的另一个重要方面是它对财务报表的影响。在会计中，直接人工费用通常被归类为变动成本，这意味着它随着生产水平的波动而波动。这种分类影响公司的损益表，因为更高的生产会导致更高的劳动成本。投资者和利益相关者密切审查这些费用，以评估公司的运营效率和盈利能力。良好管理的直接人工费用可以表明强大的运营基础，而失控的劳动成本可能会引发关于公司财务健康状况的警报。此外，企业通常通过各种策略寻求优化其直接人工费用。例如，实施技术和自动化可以减少对人工劳动的依赖，从而降低直接人工费用。公司还可能考虑外包某些职能以降低劳动成本，或在生产高峰期雇用临时工。这些策略可以帮助在劳动成本和生产需求之间保持平衡，最终有助于更健康的底线。总之，理解直接人工费用对于旨在提升财务表现和运营效率的企业至关重要。通过准确跟踪和管理这些成本，公司可以做出影响定价、生产力、预算和整体盈利能力的明智决策。随着商业环境的不断发展，有效管理直接人工费用的重要性只会增加，使其成为管理者和财务专业人士关注的关键领域。