overhead charge

简明释义

管理费

英英释义

例句

1.We calculated the overhead charge to ensure all costs were accounted for in the pricing strategy.

我们计算了间接费用以确保所有成本都纳入定价策略。

2.The accountant explained that the overhead charge includes utilities, rent, and salaries.

会计解释说，间接费用包括水电费、租金和工资。

3.The company included a significant overhead charge in the project budget to cover administrative expenses.

公司在项目预算中包含了一项显著的间接费用以支付行政开支。

4.Before finalizing the contract, we need to clarify the overhead charge for the service provided.

在最终确定合同之前，我们需要澄清所提供服务的间接费用。

5.The overhead charge can significantly affect the profitability of small businesses.

对于小型企业来说，间接费用可能会显著影响盈利能力。

作文

Understanding the concept of overhead charge is crucial for anyone involved in business management or financial planning. In simple terms, an overhead charge refers to the ongoing expenses that are not directly tied to producing a specific product or service. These costs are necessary for the overall operation of a company and typically include rent, utilities, administrative salaries, and other general expenses. Understanding these charges can help businesses maintain profitability and ensure they price their products and services appropriately.For instance, consider a manufacturing company. The direct costs associated with producing a widget might include materials and labor specifically used in the production line. However, the overhead charge encompasses all the additional costs required to keep the business running smoothly. This includes the electricity needed to power the machinery, the salaries of the management team, and even the depreciation of equipment. By calculating the overhead charge, the company can determine how much each widget truly costs to produce, allowing for more accurate pricing strategies.Additionally, understanding overhead charge is vital when it comes to budgeting and forecasting. Businesses often have to estimate their future expenses based on past data. If they fail to account for overhead charges, they may underestimate their total costs, leading to potential cash flow problems. Accurate forecasting requires a thorough analysis of both direct costs and overhead charges to create a realistic financial plan.Moreover, different industries may have varying levels of overhead charges. For example, a tech company may have high research and development costs as part of its overhead, while a retail business may have significant expenses related to store maintenance and staffing. Understanding the nature of these charges helps businesses identify areas where they can cut costs or improve efficiency.In project management, the concept of overhead charge also plays a critical role. When managing a project, it is essential to allocate budgets not just for direct project costs but also for the overhead charges that will be incurred during the project lifecycle. Failing to do so can result in budget overruns and incomplete projects. Project managers must be diligent in tracking these expenses to ensure that the project remains within budget.In conclusion, the term overhead charge represents a fundamental aspect of business operations that cannot be overlooked. It encapsulates the indirect costs of running a business and is essential for accurate financial planning, budgeting, and project management. By carefully analyzing and monitoring overhead charges, businesses can make more informed decisions, enhance their profitability, and ultimately achieve long-term success. Ignoring these costs could lead to significant financial challenges, underscoring the importance of understanding and managing overhead charges effectively.

理解间接费用的概念对任何参与商业管理或财务规划的人来说都是至关重要的。简单来说，间接费用是指那些与生产特定产品或服务没有直接关系的持续性开支。这些费用对于公司的整体运营是必要的，通常包括租金、水电费、行政人员工资以及其他一般性开支。理解这些费用可以帮助企业保持盈利，并确保他们合理定价其产品和服务。例如，考虑一家制造公司。与生产一个小部件直接相关的成本可能包括用于生产线的材料和劳动力。然而，间接费用则包括所有维持业务顺利运行所需的额外费用。这包括为机器供电所需的电费、管理团队的薪水，甚至设备的折旧。通过计算间接费用，公司可以确定每个小部件的实际生产成本，从而制定更准确的定价策略。此外，理解间接费用在预算和预测中也至关重要。企业通常需要根据过去的数据来估算未来的支出。如果他们未能考虑间接费用，可能会低估总成本，导致潜在的现金流问题。准确的预测需要对直接成本和间接费用进行全面分析，以制定现实的财务计划。此外，不同的行业可能有不同水平的间接费用。例如，一家科技公司可能在研发方面有高昂的费用作为其间接费用，而一家零售企业可能在商店维护和人员配备方面有显著的支出。理解这些费用的性质有助于企业识别可以削减成本或提高效率的领域。在项目管理中，间接费用的概念同样发挥着关键作用。在管理项目时，必须为直接项目成本分配预算，同时考虑在项目生命周期内发生的间接费用。如果不这样做，可能会导致预算超支和项目未完成。项目经理必须认真跟踪这些费用，以确保项目保持在预算之内。总之，术语间接费用代表了商业运营的一个基本方面，不能被忽视。它概括了经营企业的间接成本，对于准确的财务规划、预算和项目管理至关重要。通过仔细分析和监控间接费用，企业可以做出更明智的决策，提高盈利能力，并最终实现长期成功。忽视这些成本可能导致重大财务挑战，这突显了有效理解和管理间接费用的重要性。