summary of overhead variances

简明释义

共同成本差异汇总表

英英释义

例句

1.During the monthly review, we discussed the summary of overhead variances to understand our budget performance.

在每月的审查中，我们讨论了间接费用差异总结，以了解我们的预算表现。

2.The summary of overhead variances highlighted significant discrepancies between estimated and actual expenses.

该间接费用差异总结突出了预计费用和实际费用之间的重大差异。

3.In our annual report, we included a summary of overhead variances to provide transparency to our stakeholders.

在我们的年度报告中，我们包含了一个间接费用差异总结，以向利益相关者提供透明度。

4.The finance team prepared a detailed summary of overhead variances for the last quarter to identify areas of cost savings.

财务团队为上个季度准备了详细的间接费用差异总结，以识别节省成本的领域。

5.Management requested a summary of overhead variances to assess the effectiveness of the new budgeting process.

管理层要求提供间接费用差异总结，以评估新预算流程的有效性。

作文

In the field of managerial accounting, understanding costs is crucial for effective decision-making. One important concept in this area is the summary of overhead variances, which refers to the analysis of differences between the actual overhead costs incurred and the overhead costs that were budgeted or expected. This summary provides valuable insights into how well a company is managing its overhead expenses, which can significantly impact overall profitability.Overhead costs are indirect costs that cannot be directly traced to a specific product or service. They include expenses such as utilities, rent, and salaries of support staff. These costs can fluctuate based on various factors, making it essential for businesses to monitor them closely. The summary of overhead variances helps organizations identify whether they are spending more or less on overhead than anticipated.To create a summary of overhead variances, companies typically start by determining their budgeted overhead costs based on historical data and projected activity levels. Once the actual overhead costs are incurred, they compare these figures to the budgeted amounts. The difference between the two is known as a variance, which can be categorized as either favorable or unfavorable. A favorable variance occurs when actual costs are lower than budgeted costs, while an unfavorable variance indicates higher actual costs.Analyzing the summary of overhead variances allows management to pinpoint specific areas where costs may be exceeding expectations. For instance, if utility costs have risen significantly, it may prompt a review of energy usage or the efficiency of equipment. By addressing these variances, businesses can implement corrective actions to control costs and improve financial performance.Moreover, the summary of overhead variances serves as a communication tool within the organization. It provides a clear picture of financial performance to stakeholders, including management, investors, and employees. Understanding these variances can foster a culture of accountability, encouraging departments to manage their resources more effectively.In conclusion, the summary of overhead variances is a vital tool in managerial accounting that assists businesses in tracking their overhead costs. By analyzing these variances, companies can make informed decisions to enhance their financial health. Regularly reviewing this summary not only helps in identifying cost-saving opportunities but also plays a significant role in strategic planning and operational efficiency. Thus, mastering the concept of summary of overhead variances is essential for any organization aiming to achieve sustainable growth and profitability.

在管理会计领域，理解成本对于有效决策至关重要。一个重要的概念是间接费用差异汇总，它指的是实际发生的间接费用与预算或预期的间接费用之间差异的分析。这个汇总提供了关于公司如何管理其间接费用的宝贵见解，这对整体盈利能力有显著影响。间接费用是无法直接追溯到特定产品或服务的间接成本。它们包括水电费、租金和支持人员的工资等支出。这些成本可能会因各种因素而波动，因此企业必须密切关注它们。间接费用差异汇总帮助组织识别它们在间接费用上是否超出预期。为了创建间接费用差异汇总，公司通常首先根据历史数据和预计活动水平确定其预算间接费用。一旦实际发生的间接费用确定后，它们会将这些数字与预算金额进行比较。两者之间的差异被称为差异，可以分为有利差异或不利差异。有利差异发生在实际费用低于预算费用时，而不利差异则表明实际费用更高。分析间接费用差异汇总使管理层能够找出具体的费用超出预期的领域。例如，如果公用事业费用显著上升，可能会促使对能源使用或设备效率进行审查。通过解决这些差异，企业可以采取纠正措施来控制成本并改善财务表现。此外，间接费用差异汇总作为组织内的沟通工具。它向利益相关者提供了财务表现的清晰图景，包括管理层、投资者和员工。理解这些差异可以促进问责文化，鼓励各部门更有效地管理其资源。总之，间接费用差异汇总是在管理会计中一个至关重要的工具，帮助企业跟踪其间接费用。通过分析这些差异，公司可以做出明智的决策，以增强其财务健康。定期审查该汇总不仅有助于识别节省成本的机会，还在战略规划和运营效率中发挥重要作用。因此，掌握间接费用差异汇总的概念对于任何希望实现可持续增长和盈利能力的组织来说都是必不可少的。