overhead efficiency variance

简明释义

共同成本效率差异

英英释义

例句

1.By tracking the overhead efficiency variance, the business could identify areas for operational improvement.

通过跟踪间接费用效率差异，企业可以识别运营改进的领域。

2.A significant overhead efficiency variance indicated that the factory was not utilizing its resources effectively.

显著的间接费用效率差异表明工厂未有效利用其资源。

3.The management team analyzed the overhead efficiency variance to determine if the production costs were aligned with the budget.

管理团队分析了间接费用效率差异以确定生产成本是否与预算一致。

4.The accountant prepared a report detailing the overhead efficiency variance for each department.

会计准备了一份报告，详细说明了各部门的间接费用效率差异。

5.To improve profitability, the company focused on reducing the overhead efficiency variance in its manufacturing process.

为了提高盈利能力，公司专注于减少其制造过程中的间接费用效率差异。

作文

In the realm of managerial accounting, understanding variances is crucial for effective financial analysis and decision-making. One important concept that managers need to grasp is the overhead efficiency variance, which plays a vital role in assessing how well a company utilizes its overhead resources. This variance reflects the difference between the actual overhead costs incurred and the expected overhead costs based on the actual level of production. By analyzing this variance, managers can pinpoint inefficiencies and take corrective actions to optimize resource allocation.The overhead efficiency variance is calculated by comparing the actual hours worked to the standard hours allowed for the actual level of production, multiplied by the standard overhead rate. If the actual overhead costs are higher than the expected costs, it indicates that the company is not using its resources efficiently. Conversely, if the actual costs are lower, it suggests that the company is operating efficiently and effectively managing its overhead expenses.For instance, consider a manufacturing company that produces widgets. The company has determined that it should incur $10,000 in overhead costs for producing 1,000 widgets, which translates to a standard overhead rate of $10 per widget. If the company actually produces 1,200 widgets but incurs $12,000 in overhead costs, the overhead efficiency variance can be calculated as follows: 1. Calculate the standard overhead for the actual production: 1,200 widgets x $10/widget = $12,000.2. Compare the actual overhead costs to the standard overhead: Actual costs ($12,000) - Standard costs ($12,000) = $0.In this case, there is no variance, indicating that the company has managed its overhead costs efficiently relative to its production levels. However, if the actual overhead had been $14,000 instead, the variance would indicate inefficiency, prompting management to investigate the cause of the excess costs.Understanding the implications of the overhead efficiency variance allows managers to make informed decisions. For example, if a significant unfavorable variance is identified, management may choose to analyze specific departments or processes to identify wasteful practices or areas where improvements can be made. This could involve investing in better technology, providing additional training for employees, or streamlining operations to reduce excess overhead costs.Moreover, tracking the overhead efficiency variance over time can help establish trends that inform strategic planning. If a company consistently reports unfavorable variances, it may indicate a systemic issue that needs to be addressed. On the other hand, consistent favorable variances can signify that a company is becoming more efficient, which can be a positive indicator for stakeholders.In conclusion, the overhead efficiency variance is a fundamental metric in managerial accounting that helps businesses assess their overhead cost management. By understanding and analyzing this variance, managers can enhance operational efficiency, reduce unnecessary costs, and ultimately improve profitability. As companies strive to remain competitive in today’s fast-paced market, leveraging insights from the overhead efficiency variance can be a powerful tool for driving success.

在管理会计领域，理解差异对于有效的财务分析和决策至关重要。管理者需要掌握的一个重要概念是间接费用效率差异，它在评估公司如何利用其间接费用资源方面发挥着至关重要的作用。该差异反映了实际发生的间接费用与基于实际生产水平的预期间接费用之间的差距。通过分析这个差异，管理者可以找出低效之处，并采取纠正措施以优化资源分配。间接费用效率差异的计算方法是将实际工作小时与实际生产水平允许的标准小时进行比较，然后乘以标准间接费用率。如果实际间接费用高于预期费用，则表明公司未能有效利用其资源。相反，如果实际费用较低，则表明公司运作高效，能够有效管理其间接费用。例如，考虑一家生产小部件的制造公司。该公司已确定，在生产1000个小部件时应发生10000美元的间接费用，这相当于每个小部件10美元的标准间接费用率。如果公司实际生产1200个小部件，但发生了12000美元的间接费用，那么间接费用效率差异可以按以下方式计算：1. 计算实际生产的标准间接费用：1200个小部件 x 10美元/小部件 = 12000美元。2. 将实际间接费用与标准间接费用进行比较：实际费用（12000美元） - 标准费用（12000美元） = 0美元。在这种情况下，没有差异，这表明公司相对于其生产水平有效地管理了间接费用。然而，如果实际间接费用为14000美元，则差异将表明低效，促使管理层调查超支的原因。理解间接费用效率差异的含义使管理者能够做出明智的决策。例如，如果发现显著的不利差异，管理层可能会选择分析特定部门或流程，以识别浪费的做法或改善的领域。这可能涉及投资更好的技术、为员工提供额外培训或简化操作以减少过剩的间接费用。此外，随着时间的推移跟踪间接费用效率差异可以帮助建立趋势，从而为战略规划提供信息。如果一家公司持续报告不利差异，可能表明需要解决系统性问题。另一方面，一致的有利差异可以表明公司正在变得更加高效，这对利益相关者来说可能是一个积极的指标。总之，间接费用效率差异是管理会计中的一个基本指标，帮助企业评估其间接费用管理。通过理解和分析这一差异，管理者可以提高运营效率，减少不必要的成本，并最终改善盈利能力。随着公司努力在当今快节奏的市场中保持竞争力，利用间接费用效率差异所提供的洞察力可以成为推动成功的强大工具。