overhead controllable variance

简明释义

共同成本可控差异

英英释义

例句

1.By monitoring the overhead controllable variance, the company was able to adjust its budget effectively.

通过监控可控间接费用差异，公司能够有效地调整预算。

2.Understanding the overhead controllable variance helps in making informed financial decisions.

理解可控间接费用差异有助于做出明智的财务决策。

3.Reducing the overhead controllable variance can significantly improve profit margins.

减少可控间接费用差异可以显著提高利润率。

4.The manager analyzed the overhead controllable variance to identify areas for cost reduction.

经理分析了可控间接费用差异以找出成本降低的领域。

5.The finance team presented a report on the overhead controllable variance during the quarterly review.

财务团队在季度审查中提交了关于可控间接费用差异的报告。

作文

In the realm of business management and accounting, understanding various financial metrics is crucial for effective decision-making. One such important metric is the overhead controllable variance, which plays a significant role in assessing a company's operational efficiency. To comprehend this concept fully, we must first break down its components. Overhead costs refer to the ongoing expenses associated with operating a business that cannot be directly attributed to specific products or services. These costs include utilities, rent, salaries of non-production staff, and other general administrative expenses. The term 'controllable' indicates that certain managers or departments have the authority to influence these costs within a specified period. Therefore, overhead controllable variance represents the difference between the budgeted overhead costs and the actual overhead costs incurred during a given timeframe, where the costs are under the influence of the management team. Understanding overhead controllable variance is essential for several reasons. First, it allows managers to identify areas where they can improve efficiency and reduce unnecessary spending. For instance, if a department consistently exceeds its budget for office supplies, management can investigate the reasons behind this overage. Perhaps there is a lack of oversight in purchasing decisions, or maybe there are opportunities to negotiate better rates with suppliers. By analyzing the overhead controllable variance, managers can implement strategies to control these expenses more effectively.Moreover, monitoring overhead controllable variance is vital for performance evaluation. It provides a quantitative measure that can be used to assess how well a department or manager is performing in relation to their budgetary goals. If a department shows a high unfavorable variance, it may indicate poor management practices or inefficiencies that need to be addressed. Conversely, a favorable variance suggests that a department is operating efficiently and controlling its costs effectively. This information can be invaluable during performance reviews and can influence decisions regarding promotions, bonuses, or further training needs.Additionally, overhead controllable variance can serve as an early warning system for potential financial issues within a company. If a trend of unfavorable variances emerges, it may signal deeper problems that require immediate attention. For example, if multiple departments are exceeding their overhead budgets, it could indicate a broader issue with company-wide policies or economic conditions affecting the organization. Early detection of these trends allows management to take corrective action before they escalate into more significant financial problems.In conclusion, understanding the concept of overhead controllable variance is essential for effective business management. It provides valuable insights into operational efficiency, aids in performance evaluation, and serves as an early warning system for potential financial issues. By closely monitoring this metric, organizations can enhance their cost control measures and improve overall financial health. As businesses navigate through increasingly competitive environments, the ability to manage overhead costs effectively will continue to be a critical factor in achieving long-term success.

在商业管理和会计领域，理解各种财务指标对有效决策至关重要。其中一个重要的指标是可控间接费用差异，它在评估公司的运营效率中发挥着重要作用。要全面理解这一概念，我们首先需要拆分其组成部分。间接费用是指与经营企业相关的持续性支出，这些支出无法直接归因于特定的产品或服务。这些费用包括水电费、租金、非生产员工的工资以及其他一般行政费用。“可控”一词表明某些经理或部门有权在特定时间内影响这些成本。因此，可控间接费用差异表示预算间接费用与在给定时间段内实际发生的间接费用之间的差额，而这些费用是在管理团队的影响之下。理解可控间接费用差异至关重要，原因有几个。首先，它使管理者能够识别可以提高效率和减少不必要开支的领域。例如，如果一个部门的办公用品预算持续超支，管理层可以调查超支的原因。也许在采购决策上缺乏监督，或者可能有机会与供应商谈判更好的价格。通过分析可控间接费用差异，管理者可以实施更有效的控制措施。此外，监控可控间接费用差异对绩效评估至关重要。它提供了一种定量衡量标准，可用于评估一个部门或经理在预算目标方面的表现。如果一个部门显示出高额的不利差异，这可能表明管理实践不善或存在需要解决的低效问题。相反，有利差异表明一个部门在有效地控制成本方面运作良好。这些信息在绩效评审过程中极为宝贵，并可能影响晋升、奖金或进一步培训需求的决策。此外，可控间接费用差异还可以作为公司潜在财务问题的早期预警系统。如果出现不利差异的趋势，可能表明需要立即关注的更深层次问题。例如，如果多个部门都超过了其间接费用预算，这可能表明影响整个公司的政策或经济状况存在更广泛的问题。及早发现这些趋势使管理层能够在问题升级为更严重的财务问题之前采取纠正措施。总之，理解可控间接费用差异的概念对有效的商业管理至关重要。它提供了有关运营效率的宝贵见解，有助于绩效评估，并作为潜在财务问题的早期预警系统。通过密切监控这一指标，组织可以增强其成本控制措施，提高整体财务健康水平。随着企业在日益竞争的环境中发展，有效管理间接费用的能力将继续成为实现长期成功的关键因素。