overhead price variance

简明释义

共同成本价格差异

英英释义

例句

1.The production department needs to address the causes of the overhead price variance to avoid future losses.

生产部门需要解决间接费用价格差异的原因，以避免未来的损失。

2.To improve budgeting accuracy, the team analyzed the overhead price variance from previous years.

为了提高预算准确性，团队分析了过去几年的间接费用价格差异。

3.The accountant reported a significant overhead price variance for the last quarter, indicating higher costs than expected.

会计师报告了上个季度显著的间接费用价格差异，表明成本高于预期。

4.Management is concerned about the overhead price variance as it affects the overall profitability of the project.

管理层对间接费用价格差异感到担忧，因为它影响了项目的整体盈利能力。

5.A favorable overhead price variance can indicate effective cost management strategies in place.

有利的间接费用价格差异可能表明有效的成本管理策略已经到位。

作文

In the world of business and finance, understanding various financial metrics is crucial for effective management and decision-making. One such important metric is the overhead price variance, which plays a significant role in analyzing a company's operational efficiency. The overhead price variance refers to the difference between the actual overhead costs incurred and the expected or budgeted overhead costs based on the standard cost per unit. This variance can provide valuable insights into how well a company is managing its indirect costs, which are essential for production but do not directly tie to the manufacturing of goods. To comprehend the significance of the overhead price variance, it is essential to recognize what overhead costs entail. Overhead costs include all non-direct costs associated with manufacturing, such as utilities, rent, salaries of supervisory staff, and depreciation of equipment. These costs are not directly linked to the production of goods but are necessary for maintaining the operational capabilities of a business. Therefore, monitoring these costs is vital for ensuring that a company remains profitable.When a company prepares its budget, it estimates the overhead costs based on historical data and projected growth. The overhead price variance is calculated by comparing the actual overhead costs incurred during a specific period with the budgeted amounts. A positive variance indicates that the actual costs were lower than expected, suggesting effective cost management. Conversely, a negative variance implies that the company spent more on overhead than anticipated, which could signal inefficiencies or unexpected increases in costs.Analyzing the overhead price variance allows managers to identify areas where costs can be controlled or reduced. For example, if a company consistently experiences a negative variance in utility costs, it may need to investigate its energy consumption practices or negotiate better rates with suppliers. On the other hand, a positive variance might indicate that a company has successfully implemented cost-saving measures, such as investing in energy-efficient equipment.Furthermore, the overhead price variance can serve as a benchmark for performance evaluation. By regularly reviewing this metric, companies can set targets for overhead cost management and encourage departments to work towards achieving these goals. This practice fosters a culture of accountability and continuous improvement, ultimately leading to enhanced profitability.In conclusion, the overhead price variance is a critical financial metric that helps businesses assess their operational efficiency regarding indirect costs. By understanding and analyzing this variance, companies can make informed decisions that lead to better cost management, improved performance, and increased profitability. Ultimately, mastering the concept of overhead price variance is essential for any organization striving for financial success and sustainability in today's competitive market.

在商业和金融的世界中，理解各种财务指标对于有效管理和决策至关重要。其中一个重要的指标是间接费用价格差异，它在分析公司的运营效率方面起着重要作用。间接费用价格差异指的是实际产生的间接费用与根据单位标准成本预算的预期或预算间接费用之间的差异。这种差异可以提供关于公司如何管理其间接成本的宝贵见解，这些成本对生产至关重要，但并不直接与商品的制造相关。要理解间接费用价格差异的重要性，首先必须认识到间接费用的含义。间接费用包括与制造相关的所有非直接成本，例如公用事业、租金、管理人员薪水和设备折旧。这些成本与商品的生产没有直接联系，但对于维持企业的运营能力是必要的。因此，监控这些成本对于确保公司保持盈利至关重要。当公司准备预算时，它会根据历史数据和预期增长估算间接费用。间接费用价格差异通过比较特定期间内实际发生的间接费用与预算金额来计算。正差异表明实际成本低于预期，暗示着有效的成本管理。相反，负差异则意味着公司在间接费用上的支出超过了预期，这可能表明存在低效或成本意外增加。分析间接费用价格差异使管理者能够识别可以控制或减少成本的领域。例如，如果一家公司在公用事业费用上持续出现负差异，则可能需要调查其能源消耗实践或与供应商谈判更好的价格。另一方面，正差异可能表明公司成功实施了节约成本的措施，例如投资于节能设备。此外，间接费用价格差异还可以作为绩效评估的基准。通过定期审查这一指标，公司可以设定间接费用管理的目标，并鼓励各部门朝着实现这些目标努力。这种做法促进了问责制和持续改进的文化，最终导致盈利能力的增强。总之，间接费用价格差异是一个关键的财务指标，帮助企业评估其在间接费用方面的运营效率。通过理解和分析这一差异，公司可以做出明智的决策，从而实现更好的成本管理、改善绩效和提高盈利能力。最终，掌握间接费用价格差异的概念对于任何追求财务成功和可持续发展的组织来说都是至关重要的。