manufacturing overhead cost

简明释义

制造费用成本

英英释义

例句

1.To accurately price their products, businesses must account for all manufacturing overhead costs (制造间接费用).

为了准确定价，企业必须考虑所有的制造间接费用（制造间接费用）。

2.Effective management of manufacturing overhead costs (制造间接费用) is essential for maintaining profitability.

有效管理制造间接费用（制造间接费用）对于保持盈利能力至关重要。

3.The accounting department is reviewing the manufacturing overhead costs (制造间接费用) to identify areas for savings.

会计部门正在审查制造间接费用（制造间接费用），以识别节省的领域。

4.The company has been struggling to reduce its manufacturing overhead cost (制造间接费用) in order to improve its profit margins.

公司一直在努力降低其制造间接费用（制造间接费用），以提高利润率。

5.Reducing manufacturing overhead costs (制造间接费用) can significantly enhance a company's competitiveness.

降低制造间接费用（制造间接费用）可以显著增强公司的竞争力。

作文

In the world of manufacturing, understanding costs is crucial for maintaining profitability and ensuring efficient operations. One important category of costs that manufacturers must consider is manufacturing overhead cost, which encompasses all the indirect costs associated with the production process. These costs are not directly tied to the creation of a specific product but are essential for the overall functioning of the manufacturing facility. To fully grasp the significance of manufacturing overhead cost, it is vital to explore its components, implications, and how it can be managed effectively.Firstly, manufacturing overhead cost includes expenses such as utilities, rent, insurance, depreciation on equipment, and salaries of supervisory staff. These costs are necessary for the operation of the factory but do not directly contribute to the production of goods. For example, while the wages of assembly line workers can be directly assigned to the products they create, the salary of a plant manager is considered part of manufacturing overhead cost because it supports the entire production process rather than any single item.The management of manufacturing overhead cost is essential for manufacturers aiming to enhance their profitability. By accurately allocating these costs to products, businesses can better understand their true cost structure and set appropriate pricing strategies. Moreover, effective tracking and management of these overheads can lead to significant cost savings. For instance, if a manufacturer identifies that energy consumption is excessively high, they can implement energy-saving measures, thus reducing their manufacturing overhead cost and improving their bottom line.Another critical aspect of manufacturing overhead cost is its impact on pricing decisions. When manufacturers calculate the total cost of a product, they must include both direct costs and manufacturing overhead cost. This comprehensive understanding allows businesses to price their products competitively while ensuring that all costs are covered. Failure to account for these overheads can result in underpricing, leading to financial losses.Furthermore, understanding manufacturing overhead cost is also vital during budgeting and forecasting. Manufacturers need to estimate their overhead costs to prepare accurate budgets and financial projections. This foresight enables companies to allocate resources efficiently and make informed decisions about investments and expansions.In conclusion, manufacturing overhead cost plays a pivotal role in the overall financial health of a manufacturing business. It encompasses all indirect costs that are necessary for production but cannot be traced directly to specific products. By carefully managing and allocating these costs, manufacturers can enhance profitability, make informed pricing decisions, and improve operational efficiency. As the manufacturing landscape continues to evolve, staying vigilant about manufacturing overhead cost will be essential for long-term success. Businesses that prioritize understanding and managing these costs will be better positioned to thrive in a competitive marketplace.

在制造业中，理解成本对维持盈利能力和确保高效运营至关重要。制造商必须考虑的一个重要成本类别是制造间接费用，它包括与生产过程相关的所有间接成本。这些成本并不直接与特定产品的创建挂钩，但对于制造设施的整体运作至关重要。要充分理解制造间接费用的重要性，探索其组成部分、影响及如何有效管理是至关重要的。首先，制造间接费用包括公用事业、租金、保险、设备折旧以及管理人员的薪水等费用。这些成本是工厂运营所必需的，但并不直接贡献于商品的生产。例如，虽然组装线工人的工资可以直接分配给他们所创造的产品，但工厂经理的薪水被视为制造间接费用的一部分，因为它支持整个生产过程，而不是任何单一项目。管理制造间接费用对于希望提升盈利能力的制造商至关重要。通过准确分配这些成本到产品上，企业可以更好地理解其真实的成本结构，从而制定适当的定价策略。此外，有效跟踪和管理这些间接费用可以带来显著的成本节约。例如，如果制造商发现能源消耗过高，他们可以实施节能措施，从而降低制造间接费用，改善其利润状况。制造间接费用的另一个关键方面是其对定价决策的影响。当制造商计算产品的总成本时，他们必须同时包括直接成本和制造间接费用。这种全面的理解使企业能够以竞争力的价格定价，同时确保所有成本得到覆盖。如果未能考虑这些间接费用，可能会导致定价不足，从而导致财务损失。此外，理解制造间接费用在预算和预测过程中也至关重要。制造商需要估算其间接费用，以准备准确的预算和财务预测。这种前瞻性使公司能够有效分配资源，并就投资和扩展做出明智的决策。总之，制造间接费用在制造企业的整体财务健康中发挥着关键作用。它涵盖了所有必要的间接成本，这些成本是生产所必需的，但不能直接追溯到特定产品。通过仔细管理和分配这些成本，制造商可以提高盈利能力，做出明智的定价决策，并改善运营效率。随着制造环境的不断演变，保持对制造间接费用的警惕将对长期成功至关重要。优先理解和管理这些成本的企业将在竞争激烈的市场中处于更有利的位置。