overhead capacity variance

简明释义

共同成本能力差异

英英释义

例句

1.By tracking the overhead capacity variance, we can identify areas for cost reduction.

通过跟踪间接费用产能差异，我们可以识别出成本降低的领域。

2.A negative overhead capacity variance suggests that the production capacity was not fully utilized.

负的间接费用产能差异表明生产能力没有得到充分利用。

3.To improve efficiency, management needs to analyze the overhead capacity variance from last year.

为了提高效率，管理层需要分析去年的间接费用产能差异。

4.The company reported a significant overhead capacity variance this quarter, indicating underutilization of resources.

公司本季度报告了显著的间接费用产能差异，这表明资源未得到充分利用。

5.The finance team is tasked with reporting the overhead capacity variance during the monthly review.

财务团队负责在每月审查中报告间接费用产能差异。

作文

In the world of accounting and financial management, understanding various terms is crucial for effective decision-making. One such term is overhead capacity variance, which refers to the difference between the actual overhead costs incurred and the overhead costs that were expected based on the capacity produced. This variance is essential for businesses to analyze their operational efficiency and cost management strategies.To grasp the concept of overhead capacity variance, we first need to understand what overhead costs are. Overhead costs are the ongoing expenses of operating a business that cannot be directly attributed to creating a product or service. These costs include rent, utilities, salaries of non-production staff, and other administrative expenses. They play a significant role in determining the overall profitability of a company.When a company plans its budget, it estimates the overhead costs based on expected production levels. However, actual production can vary due to factors such as market demand fluctuations, supply chain disruptions, or operational inefficiencies. The overhead capacity variance helps businesses identify how much of the overhead costs were fixed and how much was variable based on production capacity.For instance, suppose a manufacturing company projected its overhead costs to be $100,000 based on an expected output of 10,000 units. If the actual output was only 8,000 units, the company would have incurred less overhead than anticipated. Conversely, if the company produced 12,000 units, it might have exceeded its overhead budget due to increased utility costs or additional labor required to meet the higher demand.Analyzing the overhead capacity variance provides valuable insights into a company's operational performance. A positive variance indicates that the company has managed its overhead costs well relative to its production capacity, while a negative variance suggests that the company may need to reevaluate its cost control measures or production processes.Furthermore, understanding this variance is vital for pricing strategies. If a company consistently experiences a negative overhead capacity variance, it may need to increase its prices to maintain profitability or find ways to cut overhead costs without sacrificing quality. On the other hand, a favorable variance could allow for competitive pricing or reinvestment into the business.In conclusion, the concept of overhead capacity variance is a key metric in financial analysis that helps businesses assess their operational efficiency and cost management. By closely monitoring this variance, companies can make informed decisions that enhance their profitability and sustainability in a competitive market. Understanding and applying this concept not only aids in financial planning but also contributes to strategic decision-making processes that drive growth and success in any organization.

在会计和财务管理的世界中，理解各种术语对于有效决策至关重要。其中一个术语是间接费用容量差异，它指的是实际发生的间接费用与基于生产能力预期的间接费用之间的差额。这种差异对于企业分析其运营效率和成本管理策略至关重要。要掌握间接费用容量差异的概念，我们首先需要了解间接费用是什么。间接费用是企业运营的持续开支，无法直接归因于产品或服务的创造。这些费用包括租金、公用事业、非生产员工的薪水以及其他管理费用。它们在确定公司整体盈利能力方面发挥着重要作用。当公司制定预算时，会根据预期的生产水平来估算间接费用。然而，由于市场需求波动、供应链中断或运营效率低下等因素，实际生产可能会有所不同。间接费用容量差异帮助企业识别有多少间接费用是固定的，以及有多少是基于生产能力的可变费用。例如，假设一家制造公司预计其间接费用为100,000美元，基于预期产出10,000个单位。如果实际产出只有8,000个单位，公司将比预期支出更少的间接费用。相反，如果公司生产了12,000个单位，可能会由于增加的公用事业费用或满足更高需求所需的额外劳动力而超出间接费用预算。分析间接费用容量差异提供了对公司运营绩效的宝贵见解。正差异表明，公司在相对于其生产能力的间接费用管理得很好，而负差异则表明公司可能需要重新评估其成本控制措施或生产流程。此外，理解这一差异对于定价策略至关重要。如果一家公司持续经历负的间接费用容量差异，它可能需要提高价格以维持盈利能力，或者寻找削减间接费用的方法，而不牺牲质量。另一方面，有利的差异则可以让公司在竞争中定价或进行再投资。总之，间接费用容量差异的概念是财务分析中的关键指标，帮助企业评估其运营效率和成本管理。通过密切监控这一差异，公司可以做出明智的决策，从而提高盈利能力和在竞争市场中的可持续性。理解和应用这一概念不仅有助于财务规划，还促进了推动任何组织增长和成功的战略决策过程。