direct overhead

简明释义

直接制造费用

英英释义

例句

1.Reducing direct overhead 直接间接费用 can help businesses remain competitive in a tough market.

降低直接间接费用可以帮助企业在竞争激烈的市场中保持竞争力。

2.The company needs to reduce its direct overhead 直接间接费用 in order to increase profitability.

公司需要减少其直接间接费用以提高盈利能力。

3.To improve cash flow, the manager decided to cut direct overhead 直接间接费用 by 10%.

为了改善现金流，经理决定将直接间接费用削减10%。

4.The finance team is analyzing the direct overhead 直接间接费用 associated with our new project.

财务团队正在分析与我们新项目相关的直接间接费用。

5.During the budget meeting, we discussed how to manage direct overhead 直接间接费用 more effectively.

在预算会议上，我们讨论了如何更有效地管理直接间接费用。

作文

In the realm of business and finance, understanding costs is crucial for success. One term that often arises in discussions about financial management is direct overhead. This term refers to expenses that are directly tied to the production of goods or services, yet are not easily attributed to a specific product. These costs can include utilities, rent, and salaries of employees who support production but do not directly create the product. For example, in a manufacturing company, the electricity used to power machines is a direct overhead cost because it is necessary for production but cannot be assigned to any single item produced.Understanding direct overhead is essential for businesses to price their products correctly. When companies calculate the total cost of producing an item, they must include both direct costs, such as raw materials and labor, and direct overhead. Failing to account for these overhead costs can lead to underpricing, resulting in lower profit margins or even losses. Therefore, knowledge of direct overhead helps businesses ensure they cover all their expenses while setting competitive prices.Moreover, managing direct overhead effectively can significantly impact a company's bottom line. By analyzing these costs, businesses can identify areas for improvement. For instance, if a company finds that its utility costs are excessively high, it might consider investing in energy-efficient equipment or adopting more sustainable practices to reduce these expenses. This proactive approach not only lowers direct overhead but also enhances the company's reputation as a responsible business.In addition, understanding the concept of direct overhead can aid in budgeting and forecasting. Businesses often use historical data to predict future expenses, and knowing how much they typically spend on direct overhead can help them allocate resources more effectively. This foresight allows companies to plan for potential fluctuations in costs and adjust their strategies accordingly.Furthermore, in project management, recognizing direct overhead is vital for accurate project costing. When preparing a budget for a new project, project managers must consider all relevant costs, including direct overhead, to avoid budget overruns. By doing so, they can provide stakeholders with realistic estimates and enhance the likelihood of project success.In conclusion, the term direct overhead encompasses a range of expenses that play a significant role in the financial health of a business. By understanding and managing these costs, companies can make informed decisions that lead to better pricing strategies, improved budgeting, and ultimately, greater profitability. As the business landscape continues to evolve, the importance of grasping concepts like direct overhead will remain paramount for those seeking to thrive in a competitive environment.

在商业和金融领域，理解成本对成功至关重要。一个在财务管理讨论中经常出现的术语是直接间接费用。这个术语指的是与商品或服务的生产直接相关的费用，但不容易归因于特定产品。这些费用可能包括公用事业、租金和支持生产但不直接创造产品的员工工资。例如，在一家制造公司中，用于驱动机器的电力是一项直接间接费用，因为它对生产是必要的，但无法分配给任何单一生产的项目。理解直接间接费用对企业正确定价其产品至关重要。当公司计算生产某一项目的总成本时，必须包括直接成本，如原材料和劳动，以及直接间接费用。未能考虑这些间接费用可能导致定价过低，从而导致利润率下降甚至亏损。因此，了解直接间接费用有助于企业确保在设定具有竞争力的价格时覆盖所有费用。此外，有效管理直接间接费用可以显著影响公司的底线。通过分析这些费用，企业可以识别改进的领域。例如，如果一家公司发现其公用事业费用过高，它可能会考虑投资节能设备或采用更可持续的做法来减少这些开支。这种主动的方法不仅降低了直接间接费用，还提升了公司作为负责任企业的声誉。此外，理解直接间接费用的概念可以帮助预算和预测。企业通常使用历史数据来预测未来的费用，了解他们通常在直接间接费用上花费多少可以帮助他们更有效地分配资源。这种前瞻性使公司能够为潜在的成本波动做好准备，并相应调整其策略。此外，在项目管理中，认识到直接间接费用对于准确的项目成本至关重要。在为新项目准备预算时，项目经理必须考虑所有相关费用，包括直接间接费用，以避免预算超支。通过这样做，他们可以向利益相关者提供现实的估算，并提高项目成功的可能性。总之，术语直接间接费用涵盖了一系列对企业财务健康起着重要作用的费用。通过理解和管理这些成本，公司可以做出明智的决策，从而实现更好的定价策略、改善预算，最终实现更大的盈利能力。随着商业环境的不断演变，掌握像直接间接费用这样的概念的重要性将继续对那些希望在竞争环境中蓬勃发展的企业至关重要。