会计分配帮助beplay体育怎么安装>> Overheads, Methods of Absorbing Overheads, Classifying the Overheads

Overheads

在业务中，开销或间接费用是运营业务的即将到来的费用。该术语用于分组企业业务所必需的费用，但不能与企业生产或提供的产品和服务直接相关。

Methods of absorbing overheads

The method which is used for charging overheads to product must ensure that,

1. The total amount being charged or recovered in a given period is not in difference with the actual expenses which are incurred in that specific period, materially. Putting it in simple words, there should be no significant over or under recovery of the overheads.

2. The amount which is charged to individual products and jobs is equitable.

3. Should be convenient to use.

4. Yields uniform results in various periods (to the most possible extent). The changes when occurring should reflect the changes in the underlying situations (for example, substitution of human labor by computer and other machines)

Classifying the overheads

当活动水平更改时，间接费用的行为模式也会发生变化。基于此考虑，可以将费用分为三类： -

1.恒定或固定的开销 - 活动的任何变化都不会影响这些开销（例如办公室报酬）。当对他们进行故意更改时，它们仅在一个时期到另一个时期（例如，额外的员工参与）。

2.可变开销 - 这些开销与活动量的比例变化。例如，当该活动的加息10％时，可变开销费用也增加了10％，反之亦然。这也使它们每单位输出或活动持续不变。

3. Semi variable overhead- these overheads vary when there is a big change in the level of output or activity. Though there ongoing direction is the same as that of changing activity, the two are not in proportion. For example, change of 5% of the activity might result in a 3% change in the overhead expense. Semi-variable overheads can be composed of a fixed term and a variable term. They can be explained as follows:-

The amount of depreciation depends on two factors usually. One is time which is fixed, and the other is wear and tear, which is variable. These two join up to make depreciation on-a-whole as a semi-variable.

Concepts relating to capacity

额定容量 - 也称为工厂或机器的安装容量，是制造商所指出的工厂或机器的最大生产能力。

Practical capacity- it is that capacity of the plant or machine which is actually utilized. Also known as the operating capacity, it takes into account the los of time which has occurred because of repairs, minor breakdowns, maintenance, normal delays, idle set-ups etc. It is around 80% to 90% of the related capacity.

Normal capacity- it is also called as average capacity and is used for computing the overhead recovery rates by considering the average utilization of the plant capacity in one full business cycle which often extends for 2 to 3 years. This capacity of the plant of machine is expected to get utilized over a given period of sales expectancy.

Capacity based on sales expectancy- this capacity is based entirely on sales expectancy.

实际容量 - 这是在给定时间段内实际和真实术语实现的能力。它通常位于预期销售的能力基础和实际能力之间。

Idle capacity- the capacity of plant, equipment or machine which cannot be utilized for production processes in a given period is called idle capacity. The idle capacity is found due to shortage of skilled labor, non-availability of raw material, product demand, seasonal nature of product, shortage of power or supplies etc.

制造开销

制造开销构成了总开销的大部分。对于一家商业公司而言，正确吸收这些间接费用在生产成本上非常重要。制造开销的吸收是通过估计和收集成本分配来完成的。成本分配和重新分配后，完成了制造开销的吸收。然后对被吸收的顶部和下方进行处理以进行调整。

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