overhead volume variance

简明释义

间接费用数量差异

英英释义

例句

1.The management team was concerned about the overhead volume variance and its impact on overall profitability.

管理团队对间接费用产量差异及其对整体盈利能力的影响感到担忧。

2.After reviewing the reports, we found that the overhead volume variance was primarily due to unexpected downtime in production.

在审查报告后，我们发现间接费用产量差异主要是由于生产中的意外停机造成的。

3.To address the overhead volume variance, we need to analyze our sales forecasts more accurately.

为了解决间接费用产量差异，我们需要更准确地分析我们的销售预测。

4.The accountant explained how the overhead volume variance could affect future budgeting decisions.

会计解释了间接费用产量差异如何影响未来的预算决策。

5.The finance team reported a significant overhead volume variance this quarter, indicating that our production levels were lower than expected.

财务团队报告称，本季度出现了显著的间接费用产量差异，这表明我们的生产水平低于预期。

作文

In the realm of managerial accounting, understanding various financial metrics is crucial for effective decision-making. One such metric that plays a significant role in budgeting and performance evaluation is the overhead volume variance. 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. This variance helps managers understand how well they are controlling their overhead expenses relative to their production levels.To grasp the concept of overhead volume variance, it is essential first to comprehend what overhead costs are. Overhead costs are indirect costs that cannot be directly traced to a specific product or service. These include expenses such as rent, utilities, salaries of administrative staff, and depreciation of equipment. These costs are necessary for running a business but can fluctuate based on various factors, including production volume.The calculation of overhead volume variance typically involves determining the budgeted overhead rate, which is based on estimated production levels. When actual production levels differ from these estimates, the overhead volume variance will arise. For instance, if a company planned to produce 1,000 units of a product and budgeted $10,000 in overhead costs, the overhead rate would be $10 per unit. If the actual production was only 800 units, the expected overhead costs would only be $8,000. However, if the company incurred $9,000 in overhead costs, the overhead volume variance would be calculated as follows:Expected Overhead Costs (based on actual production) = $8,000Actual Overhead Costs = $9,000Overhead Volume Variance = Actual Overhead Costs - Expected Overhead Costs = $9,000 - $8,000 = $1,000 unfavorable.This unfavorable variance indicates that the company spent more on overhead than anticipated based on its actual production levels. Understanding this variance allows management to investigate the reasons behind the increased costs. It could be due to higher utility rates, unexpected maintenance costs, or inefficient use of resources.Recognizing the implications of overhead volume variance is vital for businesses. A consistent pattern of unfavorable variances may suggest underlying issues in cost management or operational efficiency. Conversely, a favorable variance might indicate that the company is managing its overhead expenses effectively, which can lead to higher profitability.Moreover, analyzing overhead volume variance can aid in forecasting and planning for future production. By examining past variances, management can adjust their budgeting practices and set more accurate forecasts for overhead costs. This proactive approach not only enhances financial performance but also supports strategic planning initiatives.In summary, the overhead volume variance is a critical metric in managerial accounting that provides insights into a company's overhead cost management in relation to production levels. By understanding and analyzing this variance, businesses can make informed decisions that enhance operational efficiency and overall financial health. As companies strive to remain competitive in today's dynamic market, mastering the nuances of financial metrics like the overhead volume variance becomes increasingly important for sustainable growth and success.

在管理会计领域，理解各种财务指标对于有效决策至关重要。其中一个在预算和绩效评估中发挥重要作用的指标是间接费用产量差异。间接费用产量差异指的是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异。这一差异帮助管理者了解他们在控制间接费用方面的表现相对于生产水平的情况。要理解间接费用产量差异的概念，首先必须明白间接费用是什么。间接费用是指无法直接追溯到特定产品或服务的间接成本。这些费用包括租金、水电费、行政人员薪水以及设备折旧等。这些费用对于企业运营是必要的，但可能会根据不同因素波动，包括生产量。间接费用产量差异的计算通常涉及确定预算间接费用率，该率基于预计的生产水平。当实际生产水平与这些估算值不同时，就会产生间接费用产量差异。例如，如果一家公司计划生产1000个产品，并预算1万美元的间接费用，则间接费用率为每单位10美元。如果实际生产仅为800个单位，则预期的间接费用仅为8000美元。然而，如果公司发生了9000美元的间接费用，则间接费用产量差异的计算如下：（基于实际生产的）预期间接费用 = 8000美元实际间接费用 = 9000美元间接费用产量差异 = 实际间接费用 - 预期间接费用 = 9000美元 - 8000美元 = 1000美元不利。这一不利差异表明，公司在间接费用上花费超出了基于其实际生产水平的预期。理解这一差异使管理层能够调查导致增加成本的原因。这可能是由于更高的公用事业费、意外的维修费用或资源使用效率低下。认识到间接费用产量差异的影响对企业至关重要。持续出现的不利差异模式可能表明成本管理或运营效率存在潜在问题。相反，有利差异可能表明公司在有效管理其间接费用方面表现良好，这可以导致更高的盈利能力。此外，分析间接费用产量差异可以帮助未来生产的预测和规划。通过审查过去的差异，管理层可以调整预算实践，并为间接费用设定更准确的预测。这种主动的方法不仅增强了财务表现，还有助于战略规划的实施。总之，间接费用产量差异是管理会计中的一个关键指标，它提供了有关公司在生产水平方面的间接费用管理的见解。通过理解和分析这一差异，企业可以做出明智的决策，从而提高运营效率和整体财务健康。在当今动态市场中，掌握像间接费用产量差异这样的财务指标的细微差别，对于可持续增长和成功变得越来越重要。