overhead uncontrollable variance

简明释义

共同成本不可控差异

英英释义

例句

1.The company's financial report highlighted the significant overhead uncontrollable variance, which affected our overall profitability.

公司的财务报告突出显示了显著的不可控间接费用差异，这影响了我们的整体盈利能力。

2.To address the overhead uncontrollable variance, we need to analyze external factors that impacted our costs.

为了应对不可控间接费用差异，我们需要分析影响我们成本的外部因素。

3.Understanding the overhead uncontrollable variance helps in making informed decisions for future budgets.

理解不可控间接费用差异有助于为未来的预算做出明智的决策。

4.Management is concerned about the overhead uncontrollable variance in the last quarter, as it deviated from the budgeted amounts.

管理层对上个季度的不可控间接费用差异感到担忧，因为它偏离了预算金额。

5.The finance team presented a detailed analysis of the overhead uncontrollable variance during the board meeting.

财务团队在董事会上展示了关于不可控间接费用差异的详细分析。

作文

In the world of business and finance, understanding various terms and concepts is crucial for effective management and decision-making. One such term that often arises in discussions about budgeting and financial analysis is overhead uncontrollable variance. This concept refers to the difference between the actual overhead costs incurred during a specific period and the budgeted overhead costs that were expected. The key aspect of this variance is that it is deemed 'uncontrollable,' meaning that it is not influenced by the actions of managers or employees. Instead, it is typically caused by external factors such as changes in market conditions, unexpected economic events, or regulatory changes.To illustrate the significance of overhead uncontrollable variance, consider a manufacturing company that has budgeted $100,000 for overhead costs in a given quarter. However, due to an unexpected increase in utility prices, the actual overhead costs rise to $120,000. In this scenario, the overhead uncontrollable variance would be $20,000, indicating that the company spent more than planned due to factors beyond its control.Understanding overhead uncontrollable variance is essential for several reasons. Firstly, it allows businesses to identify areas where their budgeting may need to be adjusted in future periods. If certain uncontrollable factors consistently lead to higher overhead costs, companies may need to revise their budget forecasts to reflect these realities better. Secondly, analyzing this variance can help organizations develop strategies to mitigate its impact. For instance, if a company frequently experiences increased utility costs, it might invest in energy-efficient technologies to reduce reliance on fluctuating energy prices.Moreover, recognizing overhead uncontrollable variance can improve communication within an organization. When managers understand that certain variances are outside their control, they can focus on areas where they can make a difference, such as operational efficiency and cost management. This clarity can foster a more positive work environment, as employees are less likely to feel blamed for factors that are not their responsibility.In conclusion, the concept of overhead uncontrollable variance plays a vital role in financial analysis and management. By understanding this term, businesses can better navigate the complexities of budgeting and overhead costs. It emphasizes the importance of distinguishing between controllable and uncontrollable factors when analyzing financial performance. Ultimately, a firm grasp of overhead uncontrollable variance enables organizations to make informed decisions, adapt to changing circumstances, and enhance their overall financial health.

在商业和金融的世界里，理解各种术语和概念对于有效管理和决策至关重要。其中一个常常出现在预算和财务分析讨论中的术语是不可控的间接费用差异。这一概念指的是在特定时期内实际发生的间接费用与预期的预算间接费用之间的差异。这种差异的关键在于它被认为是“不可控的”，这意味着它不受管理者或员工的行为影响。相反，它通常是由外部因素引起的，例如市场条件的变化、意外的经济事件或监管变化。为了说明不可控的间接费用差异的重要性，考虑一家制造公司的例子，该公司在某一季度预算了100,000美元的间接费用。然而，由于公用事业价格意外上涨，实际间接费用上升到120,000美元。在这种情况下，不可控的间接费用差异将为20,000美元，表明由于超出公司控制的因素，其支出超过了计划。理解不可控的间接费用差异至关重要，原因有几个。首先，它使企业能够识别未来期间预算可能需要调整的领域。如果某些不可控因素持续导致间接费用增加，公司可能需要修订其预算预测，以更好地反映这些现实。其次，分析这种差异可以帮助组织制定减轻其影响的策略。例如，如果一家公司经常面临公用事业费用的增加，它可能会投资于节能技术，以减少对波动能源价格的依赖。此外，认识到不可控的间接费用差异可以改善组织内部的沟通。当管理者了解某些差异超出他们的控制时，他们可以专注于可以产生影响的领域，例如运营效率和成本管理。这种清晰度可以促进更积极的工作环境，因为员工不太可能因不属于他们责任的因素而受到指责。总之，不可控的间接费用差异的概念在财务分析和管理中发挥着至关重要的作用。通过理解这一术语，企业可以更好地应对预算和间接费用的复杂性。它强调了在分析财务表现时区分可控因素和不可控因素的重要性。最终，对不可控的间接费用差异的深刻理解使组织能够做出明智的决策，适应不断变化的环境，并增强整体财务健康。