net negative overhead variance

简明释义

负数净共同成本差异

英英释义

例句

1.The finance team reported a net negative overhead variance for the last quarter, indicating that our actual overhead costs exceeded the budgeted amounts.

财务团队报告了上个季度的净负间接费用差异，这表明我们的实际间接费用超过了预算金额。

2.Our accounting software flagged a net negative overhead variance during the monthly closing process, which needed further investigation.

我们的会计软件在每月结账过程中标记了净负间接费用差异，需要进一步调查。

3.Management is concerned about the net negative overhead variance, and they are considering cost-cutting measures.

管理层对净负间接费用差异感到担忧，他们正在考虑削减成本的措施。

4.The project manager highlighted a net negative overhead variance in the report, prompting a review of the project's financials.

项目经理在报告中强调了净负间接费用差异，促使对项目财务的审查。

5.Due to unexpected repairs, we experienced a net negative overhead variance this month, which impacted our overall profitability.

由于意外维修，我们本月经历了净负间接费用差异，这影响了我们的整体盈利能力。

作文

In the world of business and finance, understanding various financial terms is crucial for effective management and decision-making. One such term that often comes up in discussions about budgeting and cost management is net negative overhead variance. This term refers to the difference between the actual overhead costs incurred and the budgeted overhead costs, where the actual costs exceed the budgeted amounts. Essentially, a net negative overhead variance indicates that a company has spent more on overhead than it originally planned, which can be a cause for concern for managers and stakeholders alike.Overhead costs are expenses that are not directly tied to the production of goods or services but are necessary for the overall operation of a business. These can include rent, utilities, salaries of administrative staff, and other indirect costs. When a company prepares its budget, it estimates how much it will spend on these overhead costs based on historical data and future projections. However, unexpected events can lead to actual overhead costs being higher than anticipated, resulting in a net negative overhead variance.For example, imagine a manufacturing company that budgets $100,000 for overhead costs for a quarter. Due to unforeseen circumstances, such as a spike in utility rates or an increase in administrative salaries, the actual overhead costs come out to be $120,000. In this case, the net negative overhead variance would be $20,000. This discrepancy can have significant implications for the company’s overall financial health, as it may indicate poor cost control or unexpected operational challenges.Managing a net negative overhead variance is essential for maintaining profitability. Companies must analyze the reasons behind the variance to determine whether it is a one-time occurrence or indicative of a larger trend. If it is the latter, management may need to implement strategies to control overhead costs more effectively. This could involve renegotiating contracts with suppliers, finding ways to reduce energy consumption, or streamlining administrative processes to cut down on unnecessary expenses.Additionally, a consistent pattern of net negative overhead variance may signal to stakeholders that the company is not operating efficiently. Investors and creditors may view such variances as a red flag, potentially affecting the company’s stock price or creditworthiness. Therefore, it is crucial for businesses to monitor their overhead costs closely and take corrective action when necessary.In conclusion, the concept of net negative overhead variance is a vital aspect of financial management that requires careful attention. By understanding what this term means and how it affects a company's finances, managers can make informed decisions that contribute to the long-term success of their organization. Whether through better budgeting practices or more rigorous cost control measures, addressing net negative overhead variance is essential for achieving financial stability and growth. As businesses continue to navigate an increasingly complex economic landscape, the ability to manage overhead costs effectively will remain a key determinant of their success.

在商业和金融的世界中，理解各种财务术语对于有效管理和决策至关重要。其中一个常常在预算和成本管理讨论中出现的术语是净负间接费用差异。该术语指的是实际发生的间接费用与预算间接费用之间的差额，其中实际费用超过了预算金额。本质上，净负间接费用差异表明公司在间接费用上的支出超出了其最初的计划，这可能会引起管理者和利益相关者的关注。间接费用是与商品或服务的生产没有直接关联的支出，但对于企业的整体运营是必要的。这些费用可能包括租金、水电费、行政人员工资以及其他间接费用。当公司准备预算时，它会根据历史数据和未来预测来估算在这些间接费用上的支出。然而，意外事件可能导致实际间接费用高于预期，从而导致净负间接费用差异的出现。例如，假设一家制造公司在一个季度预算了100,000美元的间接费用。由于不可预见的情况，例如公用事业费上涨或行政工资增加，实际间接费用达到120,000美元。在这种情况下，净负间接费用差异将为20,000美元。这种差异可能对公司的整体财务健康产生重大影响，因为它可能表明成本控制不力或意外的运营挑战。管理净负间接费用差异对于维持盈利能力至关重要。公司必须分析差异背后的原因，以确定这是一次性事件还是更大趋势的表现。如果是后者，管理层可能需要实施策略以更有效地控制间接费用。这可能涉及重新谈判与供应商的合同、寻找减少能源消耗的方法或简化行政流程以削减不必要的开支。此外，持续出现净负间接费用差异的模式可能会向利益相关者发出信号，表明公司未能高效运营。投资者和债权人可能会将这种差异视为警示信号，从而影响公司的股价或信用评级。因此，企业密切监控其间接费用并在必要时采取纠正措施至关重要。总之，净负间接费用差异的概念是财务管理中的一个重要方面，需要认真对待。通过理解这个术语的含义及其对公司财务的影响，管理者可以做出有助于组织长期成功的明智决策。无论是通过更好的预算实践还是更严格的成本控制措施，解决净负间接费用差异对于实现财务稳定和增长至关重要。随着企业继续在日益复杂的经济环境中航行，有效管理间接费用的能力将始终是其成功的关键决定因素。