overhead variance

简明释义

共同成本差异

英英释义

例句

1.A significant overhead variance was identified during the quarterly review, prompting a budget reassessment.

在季度审查中发现了显著的间接费用差异，促使预算重新评估。

2.The company analyzed the overhead variance to determine if their fixed costs were in line with projections.

公司分析了间接费用差异以确定其固定成本是否符合预测。

3.Tracking overhead variance helps businesses understand their operational efficiency.

跟踪间接费用差异有助于企业了解其运营效率。

4.Management decided to investigate the causes of the overhead variance before making any new investments.

管理层决定在进行任何新投资之前调查间接费用差异的原因。

5.The finance team reported a favorable overhead variance this month, indicating better cost control.

财务团队报告本月有利的间接费用差异，表明成本控制更好。

作文

In the world of business and finance, understanding various terms is crucial for effective management and decision-making. One such term that often arises in discussions about budgeting and financial analysis is overhead variance. This concept plays a significant role in understanding how well a company manages its indirect costs, which are essential for running day-to-day operations. The overhead variance refers to the difference between the actual overhead costs incurred during a specific period and the overhead costs that were budgeted or expected. This variance can provide valuable insights into a company's operational efficiency and financial health.To grasp the importance of overhead variance, one must first understand what overhead costs are. Overhead costs are expenses that are not directly tied to the production of goods or services but are necessary for the overall functioning of a business. These can include rent, utilities, salaries of administrative staff, and other indirect costs. By analyzing the overhead variance, companies can determine whether they are spending more or less than anticipated on these essential expenses.When a company experiences a favorable overhead variance, it means that the actual overhead costs are lower than what was budgeted. This situation can indicate efficient cost management, where the company has successfully reduced expenses without compromising on quality or productivity. For instance, if a manufacturing firm budgeted $100,000 for overhead costs but only spent $90,000, it would have a favorable overhead variance of $10,000. This positive outcome can lead to increased profitability and may allow the company to invest in other areas of the business.On the other hand, an unfavorable overhead variance occurs when actual overhead costs exceed the budgeted amounts. This scenario can raise red flags for management, as it may signal inefficiencies or unexpected expenses that need to be addressed. For example, if the same manufacturing firm budgeted $100,000 for overhead but ended up spending $110,000, it would face an unfavorable overhead variance of $10,000. Such a situation could prompt a thorough review of the company's overhead expenses to identify areas where costs can be cut or managed more effectively.Analyzing overhead variance is not just about identifying discrepancies; it also involves understanding the reasons behind these variances. By conducting a root cause analysis, businesses can uncover underlying issues that may be contributing to higher overhead costs. For example, if energy costs have surged unexpectedly, a company might consider investing in energy-efficient technologies to mitigate future increases. Alternatively, if staffing levels have increased without a corresponding rise in productivity, it may be time to reassess workforce management strategies.In conclusion, the concept of overhead variance is a vital tool for businesses seeking to enhance their financial performance. By closely monitoring and analyzing this variance, companies can gain insights into their operational efficiency and make informed decisions regarding cost management. A favorable overhead variance can lead to improved profitability, while an unfavorable one can serve as a warning sign, prompting necessary changes. Ultimately, understanding and managing overhead variance is essential for any organization aiming for long-term success and sustainability in a competitive marketplace.

在商业和金融的世界中，理解各种术语对于有效管理和决策至关重要。一个常常出现在预算和财务分析讨论中的术语是间接费用差异。这个概念在理解公司如何管理其间接成本方面发挥着重要作用，这些成本对于日常运营是必不可少的。间接费用差异指的是在特定时期内实际发生的间接费用与预算或预期的间接费用之间的差额。这种差异可以为公司的运营效率和财务健康提供宝贵的见解。要理解间接费用差异的重要性，首先必须了解什么是间接费用。间接费用是指不直接与商品或服务的生产相关，但对企业整体运作至关重要的支出。这些费用可以包括租金、水电费、行政人员工资以及其他间接费用。通过分析间接费用差异，公司可以确定是否在这些必要开支上花费超过或低于预期。当一家公司经历有利的间接费用差异时，这意味着实际的间接费用低于预算。这种情况可以表明成本管理的有效性，公司成功地降低了费用而不影响质量或生产力。例如，如果一家制造公司预算了100,000美元的间接费用，但只花费了90,000美元，那么它将有一个10,000美元的有利间接费用差异。这种积极的结果可以导致盈利能力的提高，并可能使公司能够在业务的其他领域进行投资。另一方面，当实际的间接费用超过预算金额时，就会出现不利的间接费用差异。这种情况可能会引起管理层的警觉，因为这可能意味着需要解决的低效或意外支出。例如，如果同一家制造公司预算了100,000美元的间接费用，但最终花费了110,000美元，那么它将面临10,000美元的不利间接费用差异。这样的情况可能促使对公司的间接费用进行全面审查，以识别可以削减或更有效管理的费用领域。分析间接费用差异不仅仅是识别差异；它还涉及理解这些差异背后的原因。通过进行根本原因分析，企业可以发现可能导致间接费用增加的潜在问题。例如，如果能源成本意外飙升，公司可能会考虑投资于节能技术以减轻未来的上涨。或者，如果员工人数增加而生产力没有相应提升，可能是时候重新评估劳动力管理策略。总之，间接费用差异的概念是企业寻求提升财务表现的重要工具。通过密切监控和分析这种差异，公司可以获得对其运营效率的洞察，并就成本管理做出明智的决策。有利的间接费用差异可以带来盈利能力的改善，而不利的差异则可以作为警示信号，促使必要的变化。最终，理解和管理间接费用差异对于任何希望在竞争市场中实现长期成功和可持续发展的组织来说都是至关重要的。