overhead volume variance

简明释义

共同成本量差

英英释义

例句

1.The company reported a significant overhead volume variance last quarter due to unexpected changes in production levels.

由于生产水平的意外变化，公司在上个季度报告了显著的间接费用量差异。

2.Management will analyze the overhead volume variance to understand its impact on overall profitability.

管理层将分析间接费用量差异以了解其对整体盈利能力的影响。

3.To improve efficiency, the team focused on reducing the overhead volume variance in their cost reports.

为了提高效率，团队专注于减少成本报告中的间接费用量差异。

4.A favorable overhead volume variance indicates that the actual output exceeded expectations.

有利的间接费用量差异表明实际产出超出了预期。

5.The finance department is tasked with calculating the overhead volume variance for each product line.

财务部门负责计算每条产品线的间接费用量差异。

作文

In the world of managerial accounting, understanding various variances is crucial for effective financial analysis and decision-making. One such important concept is the overhead volume variance, which plays a significant role in assessing a company's operational efficiency. The overhead volume variance refers to the difference between the actual overhead costs incurred and the expected overhead costs based on the actual level of production activity. This variance helps managers identify whether their overhead costs are being managed effectively relative to the volume of goods produced. To grasp the significance of the overhead volume variance, it is essential to first understand what overhead costs entail. Overhead costs are indirect expenses that cannot be directly tied to a specific product or service. These include utilities, rent, administrative salaries, and depreciation. Since these costs are fixed over a certain range of production, they can significantly impact a company’s profitability if not monitored closely. When a company prepares its budget, it estimates the overhead costs based on expected production levels. However, actual production may vary due to various factors such as market demand, supply chain disruptions, or operational inefficiencies. The overhead volume variance arises when there is a discrepancy between the budgeted overhead for the expected production level and the actual overhead incurred during the period under review. Calculating the overhead volume variance involves a straightforward formula: Overhead Volume Variance = (Actual Production Units - Budgeted Production Units) × Budgeted Overhead Rate This formula allows managers to quantify the impact of production volume changes on overhead costs. A favorable variance occurs when actual production exceeds budgeted production, leading to lower per-unit overhead costs. Conversely, an unfavorable variance indicates that actual production fell short of expectations, resulting in higher per-unit overhead costs. Understanding the implications of the overhead volume variance can guide management decisions. For instance, a consistent unfavorable variance might signal a need to investigate production processes or market strategies. It could indicate inefficiencies in operations or suggest that the company is producing below its capacity. On the other hand, a favorable variance could highlight effective cost management practices or increased demand for products. Moreover, the overhead volume variance also intersects with performance evaluation metrics within a company. By analyzing this variance alongside other financial indicators, managers can gain a comprehensive view of the organization's financial health. For example, if a company experiences a favorable overhead volume variance but simultaneously sees a decline in sales, it may need to reevaluate its pricing strategy or marketing efforts. In conclusion, the overhead volume variance is a vital tool in managerial accounting that aids in monitoring overhead costs relative to production levels. By understanding and analyzing this variance, managers can make informed decisions that enhance operational efficiency and overall profitability. As businesses navigate the complexities of production and cost management, mastering concepts like the overhead volume variance becomes increasingly important for sustained success.

在管理会计的世界中，理解各种差异对于有效的财务分析和决策至关重要。其中一个重要概念是间接费用产量差异，它在评估公司运营效率方面发挥着重要作用。间接费用产量差异是指实际发生的间接费用与基于实际生产活动水平的预期间接费用之间的差异。这个差异帮助管理者识别他们的间接费用是否相对于生产的商品数量得到有效管理。要理解间接费用产量差异的重要性，首先需要了解间接费用的含义。间接费用是无法直接与特定产品或服务挂钩的间接支出。这些费用包括水电费、租金、行政人员工资和折旧等。由于这些费用在一定生产范围内是固定的，因此如果不加以密切监控，它们可能会显著影响公司的盈利能力。当公司编制预算时，它会根据预期的生产水平估算间接费用。然而，由于市场需求、供应链中断或运营效率低下等各种因素，实际生产可能会有所不同。间接费用产量差异在预算的预期生产水平与审查期间实际发生的间接费用之间存在差异时产生。计算间接费用产量差异涉及一个简单的公式：间接费用产量差异 = (实际生产单位 - 预算生产单位) × 预算间接费用率这个公式允许管理者量化生产量变化对间接费用的影响。当实际生产超过预算生产时，会出现有利差异，导致每单位间接费用降低。相反，当实际生产未达到预期时，会出现不利差异，导致每单位间接费用增加。理解间接费用产量差异的影响可以指导管理决策。例如，一直存在的不利差异可能表明需要调查生产过程或市场策略。它可能表明运营中的低效，或者暗示公司生产低于其产能。另一方面，有利差异可能突显出有效的成本管理实践或产品需求的增加。此外，间接费用产量差异还与公司的绩效评估指标交叉。通过分析该差异及其他财务指标，管理者可以全面了解组织的财务健康状况。例如，如果一家公司经历了有利的间接费用产量差异但同时销售额下降，则可能需要重新评估其定价策略或营销努力。总之，间接费用产量差异是在管理会计中一项重要工具，有助于监控间接费用相对于生产水平的变化。通过理解和分析这一差异，管理者可以做出明智的决策，从而提高运营效率和整体盈利能力。在企业应对生产和成本管理的复杂性时，掌握像间接费用产量差异这样的概念变得越来越重要，以实现持续成功。