direct labor hour method

简明释义

直接作业时间法

英英释义

例句

1.The direct labor hour method 直接人工小时法 helped the factory reduce waste and improve productivity.

该直接人工小时法帮助工厂减少浪费，提高生产力。

2.The company decided to use the direct labor hour method 直接人工小时法 to allocate overhead costs more accurately.

公司决定使用直接人工小时法来更准确地分配间接成本。

3.Using the direct labor hour method 直接人工小时法 allows us to assign costs based on actual labor hours worked.

使用直接人工小时法使我们能够根据实际工作小时分配成本。

4.The financial team recommended the direct labor hour method 直接人工小时法 for its accuracy in cost allocation.

财务团队建议采用直接人工小时法，因为它在成本分配方面的准确性。

5.By implementing the direct labor hour method 直接人工小时法, we can better track labor efficiency.

通过实施直接人工小时法，我们可以更好地跟踪劳动效率。

作文

In the world of manufacturing and production, cost accounting plays a crucial role in determining the efficiency and profitability of a business. One of the methods used to allocate costs is the direct labor hour method, which focuses on the amount of direct labor time invested in producing goods. This method is particularly significant because it directly correlates labor costs with production levels, thereby providing an accurate reflection of the operational efficiency of a company.The direct labor hour method allocates overhead costs based on the number of direct labor hours worked. For instance, if a factory produces two different products, Product A and Product B, the total direct labor hours spent on each product will be calculated. The overhead costs, which include expenses such as utilities, rent, and administrative salaries, are then distributed proportionally based on these hours. This ensures that each product bears a fair share of the overhead costs relative to the labor effort required to produce it.One of the primary advantages of using the direct labor hour method is its simplicity and ease of understanding. Businesses can easily track the direct labor hours associated with each product, making it straightforward to apply this method for cost allocation. Additionally, this approach encourages companies to monitor their labor efficiency closely, as any increase in labor hours directly impacts the overall cost structure. This can motivate management to optimize labor resources and improve productivity.However, despite its benefits, the direct labor hour method also has its limitations. One major drawback is that it may not accurately reflect the true cost of production for companies that rely heavily on automation or technology. In such cases, the labor hours may be minimal compared to the machine hours used in production, leading to a skewed allocation of overhead costs. As a result, businesses that primarily use automated processes might find this method less applicable or even misleading.Moreover, the direct labor hour method can sometimes incentivize companies to prioritize labor-intensive processes over more efficient, automated solutions. This could lead to a situation where businesses focus on minimizing labor hours rather than maximizing overall efficiency and productivity. Therefore, while this method can provide valuable insights into labor costs, it should be used in conjunction with other cost accounting methods to achieve a comprehensive understanding of a company's financial health.In conclusion, the direct labor hour method is a widely used cost allocation technique that connects labor hours with production costs. Its simplicity and direct correlation between labor and overhead make it appealing for many manufacturers. However, businesses must be cautious about its limitations, especially in environments where automation plays a significant role. By combining the direct labor hour method with other methodologies, companies can gain a better grasp of their cost structures and ultimately enhance their decision-making processes.

在制造和生产的世界中，成本会计在确定企业的效率和盈利能力方面发挥着至关重要的作用。用于分配成本的方法之一是直接劳动小时法，它侧重于投入生产商品的直接劳动时间。该方法尤其重要，因为它直接将劳动成本与生产水平相关联，从而准确反映公司的运营效率。直接劳动小时法根据直接劳动工作小时数分配间接费用。例如，如果一家工厂生产两种不同的产品，产品A和产品B，将计算每种产品所花费的总直接劳动小时数。然后，间接费用，包括水电费、租金和行政工资等支出，将根据这些小时数按比例分配。这确保每种产品相对于生产所需的劳动努力承担公平的间接费用份额。使用直接劳动小时法的主要优点之一是其简单性和易于理解。企业可以轻松跟踪与每种产品相关的直接劳动小时，因此对于成本分配来说，这种方法非常直接。此外，这种方法鼓励公司密切监控其劳动效率，因为任何劳动小时的增加都会直接影响整体成本结构。这可以激励管理层优化劳动资源，提高生产力。然而，尽管有其好处，直接劳动小时法也有其局限性。一个主要的缺点是，对于那些高度依赖自动化或技术的公司，这可能无法准确反映生产的真实成本。在这种情况下，劳动小时可能与生产中使用的机器小时相比微不足道，从而导致间接费用的分配出现偏差。因此，主要使用自动化流程的企业可能会发现这种方法不太适用甚至具有误导性。此外，直接劳动小时法有时可能会激励公司优先考虑劳动密集型过程，而不是更高效的自动化解决方案。这可能导致企业专注于最小化劳动小时，而不是最大化整体效率和生产力。因此，虽然这种方法可以提供关于劳动成本的有价值见解，但应与其他成本会计方法结合使用，以实现对公司财务健康状况的全面理解。总之，直接劳动小时法是一种广泛使用的成本分配技术，它将劳动小时与生产成本联系起来。其简单性和劳动与间接费用之间的直接关联使其对许多制造商具有吸引力。然而，企业必须谨慎对待其局限性，特别是在自动化发挥重要作用的环境中。通过将直接劳动小时法与其他方法结合使用，公司可以更好地掌握其成本结构，并最终增强决策过程。