manufacturing overhead expense

简明释义

制造间接费用

英英释义

例句

1.Understanding manufacturing overhead expenses is crucial for setting product prices.

理解制造费用对于设定产品价格至关重要。

2.The company needs to calculate its total production costs, which include direct materials, direct labor, and manufacturing overhead expense.

公司需要计算其总生产成本，其中包括直接材料、直接人工和制造费用。

3.During the audit, the accountant reviewed all manufacturing overhead expenses to ensure they were accurately reported.

在审计过程中，会计审核了所有的制造费用以确保其准确报告。

4.The manager allocated manufacturing overhead expenses based on machine hours used in production.

经理根据生产中使用的机器小时分配了制造费用。

5.To reduce manufacturing overhead expenses, the factory invested in more efficient machinery.

为了减少制造费用，工厂投资于更高效的机器设备。

作文

In the world of manufacturing, understanding costs is crucial for a business's success. One important aspect of these costs is known as manufacturing overhead expense, which encompasses all the indirect costs associated with the production process. These expenses are not directly tied to the creation of a product but are essential for maintaining operations. Examples of manufacturing overhead expense include utilities, rent for the factory space, salaries of supervisory staff, and depreciation on equipment. When a company calculates its total production costs, it must consider both direct costs, such as raw materials and labor, and manufacturing overhead expense. This holistic approach allows businesses to set appropriate pricing strategies and ensure profitability. Without accurately accounting for manufacturing overhead expense, a company might underestimate its costs, leading to financial difficulties. Moreover, managing manufacturing overhead expense effectively can provide a competitive advantage. Companies often analyze their overhead costs to identify areas where they can cut expenses without sacrificing quality. For instance, if a manufacturer finds that energy costs are exceptionally high, they might invest in energy-efficient machinery or implement better energy management practices. By reducing manufacturing overhead expense, the company can improve its overall profit margins. Another critical point regarding manufacturing overhead expense is its impact on budgeting and forecasting. Businesses need to create accurate budgets that reflect all aspects of production costs. By incorporating manufacturing overhead expense into their budgets, companies can plan for future expenses and make informed decisions about scaling operations or investing in new projects. Furthermore, understanding manufacturing overhead expense is vital during financial reporting. Investors and stakeholders often look at a company's overhead costs when assessing its financial health. A company with high manufacturing overhead expense relative to its revenue might raise red flags for potential investors, indicating inefficiencies or poor management. Therefore, transparent reporting of these expenses is essential for building trust with stakeholders. In conclusion, manufacturing overhead expense plays a significant role in the manufacturing sector. It encompasses various indirect costs necessary for production but not directly attributable to specific products. By effectively managing and reporting these expenses, companies can enhance their operational efficiency, improve profitability, and gain insights into their financial health. Understanding and mastering the concept of manufacturing overhead expense is essential for anyone involved in manufacturing or financial management, as it ultimately influences the sustainability and growth of a business.

在制造业中，理解成本对企业的成功至关重要。其中一个重要方面是被称为制造间接费用，它包含与生产过程相关的所有间接成本。这些费用并不直接与产品的生产相关，但对于维持运营是必不可少的。制造间接费用的例子包括公用事业费用、工厂空间的租金、管理人员的薪水以及设备的折旧。当公司计算其总生产成本时，必须考虑直接成本，例如原材料和劳动力，以及制造间接费用。这种全面的方法使企业能够制定适当的定价策略，并确保盈利。如果没有准确计算制造间接费用，公司可能会低估其成本，从而导致财务困难。此外，有效管理制造间接费用可以提供竞争优势。公司通常会分析其间接费用，以识别可以削减开支而不影响质量的领域。例如，如果一家制造商发现能源费用异常高，他们可能会投资于节能机械或实施更好的能源管理实践。通过减少制造间接费用，公司可以改善整体利润率。关于制造间接费用的另一个关键点是其对预算和预测的影响。企业需要创建准确的预算，以反映生产成本的各个方面。通过将制造间接费用纳入预算，公司可以规划未来的开支，并就扩大运营或投资新项目做出明智的决策。此外，理解制造间接费用在财务报告中至关重要。投资者和利益相关者通常会在评估公司的财务健康状况时关注其间接费用。相对于收入而言，具有高制造间接费用的公司可能会引起潜在投资者的警惕，表明存在低效或管理不善。因此，这些费用的透明报告对于建立与利益相关者的信任至关重要。总之，制造间接费用在制造行业中扮演着重要角色。它包含各种必要的间接成本，但并不直接归因于特定产品。通过有效管理和报告这些费用，公司可以提高运营效率，改善盈利能力，并获得对其财务健康状况的深入了解。理解和掌握制造间接费用的概念对于任何参与制造或财务管理的人来说都是至关重要的，因为它最终影响着企业的可持续性和增长。