overhead expenditure variance

简明释义

共同成本支出差异

英英释义

例句

1.The finance team reported a significant overhead expenditure variance this quarter, indicating that our costs were higher than anticipated.

财务团队报告称本季度出现了显著的间接费用差异，这表明我们的成本高于预期。

2.After analyzing the overhead expenditure variance, we discovered that utility bills had increased unexpectedly.

在分析间接费用差异后，我们发现水电费意外增加。

3.The management decided to investigate the reasons behind the overhead expenditure variance to improve future budgeting.

管理层决定调查导致间接费用差异的原因，以改善未来的预算。

4.A consistent overhead expenditure variance can lead to cash flow problems for the company if not addressed promptly.

如果不及时解决，持续的间接费用差异可能会导致公司的现金流问题。

5.We need to adjust our forecasts based on the latest overhead expenditure variance report.

我们需要根据最新的间接费用差异报告调整我们的预测。

作文

In the realm of business finance, understanding various financial metrics is crucial for effective management and decision-making. One such important metric is the overhead expenditure variance, which plays a significant role in evaluating a company's operational efficiency. The overhead expenditure variance refers to the difference between the actual overhead costs incurred by a business and the budgeted overhead costs that were planned at the beginning of a financial period. This variance can be either favorable or unfavorable, depending on whether the actual costs are lower or higher than the budgeted amounts.To grasp the importance of the overhead expenditure variance, we must first understand what overhead costs are. Overhead costs are the ongoing expenses associated with operating a business that cannot be directly attributed to a specific product or service. These costs include rent, utilities, salaries of administrative staff, and other indirect expenses. By analyzing the overhead expenditure variance, managers can gain insights into how well the company is controlling these costs.A favorable overhead expenditure variance occurs when the actual overhead costs are less than what was budgeted. This situation indicates that the company is effectively managing its resources and may have implemented cost-saving measures that have led to reduced expenses. For example, if a company budgeted $50,000 for overhead costs but only spent $45,000, it would report a favorable variance of $5,000. This positive outcome can boost the morale of employees and stakeholders, as it reflects prudent financial management.Conversely, an unfavorable overhead expenditure variance arises when actual costs exceed the budgeted figures. This scenario raises concerns about inefficiencies or unexpected expenses that need to be addressed. For instance, if the same company budgeted $50,000 but ended up spending $55,000, the unfavorable variance would amount to $5,000. In this case, management would need to investigate the reasons behind the overspending, such as rising utility rates or unplanned repairs, and take corrective actions to prevent similar issues in the future.Monitoring the overhead expenditure variance allows businesses to make informed decisions regarding their budgeting processes. If a pattern of unfavorable variances emerges, it may signal the need for a thorough review of operational practices. On the other hand, consistent favorable variances can indicate that the budgeting process is conservative, and there may be opportunities to invest more in growth initiatives.In conclusion, the overhead expenditure variance serves as a vital tool for businesses to assess their financial health and operational efficiency. By closely monitoring this variance, companies can make strategic adjustments to their budgets and operations, ultimately leading to improved profitability. Understanding this concept not only aids in financial planning but also enhances overall business performance. Therefore, both managers and financial analysts should prioritize the analysis of the overhead expenditure variance as part of their regular financial reviews to ensure the long-term success of the organization.

在商业财务领域，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支出差异，它在评估公司运营效率方面发挥着重要作用。间接费用支出差异指的是企业实际发生的间接费用与在财务期开始时计划的预算间接费用之间的差额。根据实际费用是否低于或高于预算金额，这种差异可以是有利的或不利的。要理解间接费用支出差异的重要性，我们首先必须了解什么是间接费用。间接费用是与经营企业相关的持续开支，不能直接归因于特定产品或服务。这些费用包括租金、公用事业、行政人员工资及其他间接开支。通过分析间接费用支出差异，管理者可以深入了解公司如何控制这些成本。当实际间接费用低于预算时，就会出现有利的间接费用支出差异。这种情况表明，公司有效地管理了资源，并可能实施了导致费用减少的节约措施。例如，如果一家公司预算为50,000美元的间接费用，但只花费了45,000美元，那么它将报告5,000美元的有利差异。这一积极结果可以提升员工和利益相关者的士气，因为它反映了谨慎的财务管理。相反，当实际费用超过预算数字时，就会出现不利的间接费用支出差异。这种情况引发了对效率低下或意外费用的担忧，需要加以解决。例如，如果同一家公司预算为50,000美元，但最终支出为55,000美元，那么不利差异将达到5,000美元。在这种情况下，管理层需要调查超支背后的原因，例如公用事业费上涨或计划外维修，并采取纠正措施以防止未来出现类似问题。监控间接费用支出差异使企业能够就其预算流程做出明智的决策。如果出现不利差异的模式，可能表明需要对运营实践进行彻底审查。另一方面，持续的有利差异可能表明预算过程过于保守，可能存在更多投资增长机会。总之，间接费用支出差异作为企业评估财务健康和运营效率的重要工具。通过密切监控这一差异，公司可以对其预算和运营进行战略调整，从而提高盈利能力。因此，管理者和财务分析师应优先分析间接费用支出差异，作为其定期财务审查的一部分，以确保组织的长期成功。