overhead efficiency variance

简明释义

间接费用效率差异

英英释义

例句

1.The management team reviewed the overhead efficiency variance to determine if they were utilizing their resources effectively.

管理团队审查了间接费用效率差异，以确定他们是否有效利用资源。

2.The overhead efficiency variance was unfavorable this month due to increased utility costs.

本月的间接费用效率差异不利，原因是公用事业成本增加。

3.A positive overhead efficiency variance indicates that the company is spending less on overhead than expected.

正的间接费用效率差异表明公司在间接费用上的支出低于预期。

4.By analyzing the overhead efficiency variance, we can identify areas for cost reduction.

通过分析间接费用效率差异，我们可以找出成本削减的领域。

5.During the quarterly review, the accountant highlighted the overhead efficiency variance as a key performance indicator.

在季度审查中，会计强调了间接费用效率差异作为关键绩效指标。

作文

In the realm of managerial accounting, understanding various variances is crucial for effective financial analysis and decision-making. One important concept that managers often encounter is the overhead efficiency variance. This term refers to the difference between the actual overhead costs incurred during a specific period and the expected overhead costs based on the actual level of activity. Essentially, it measures how efficiently a company utilizes its overhead resources in relation to its production output.To comprehend the significance of the overhead efficiency variance, it is essential to first grasp what overhead costs entail. Overhead costs are indirect expenses that are not directly tied to the production of goods or services. These can include utilities, rent, salaries of support staff, and depreciation of equipment. In contrast, direct costs are those that can be directly attributed to the production process, such as raw materials and labor.The calculation of overhead efficiency variance involves comparing the actual overhead costs to the budgeted overhead costs based on the actual production levels. If a company produces more than anticipated, but the overhead costs do not increase proportionately, this could lead to a favorable variance. Conversely, if the overhead costs rise without a corresponding increase in production, it results in an unfavorable variance.For instance, consider a manufacturing company that budgeted $10,000 for overhead costs based on producing 1,000 units. However, the company actually produced 1,200 units and incurred $12,000 in overhead costs. The expected overhead cost per unit would be $10 ($10,000/1,000 units). Therefore, for 1,200 units, the expected overhead would be $12,000. In this case, the overhead efficiency variance would be zero, indicating that the company utilized its overhead resources efficiently relative to its production output.Understanding the overhead efficiency variance is vital for managers because it provides insights into operational efficiency. A favorable variance suggests that the company is managing its overhead costs well, while an unfavorable variance may signal inefficiencies that need to be addressed. For example, if a company consistently faces unfavorable variances, it may need to investigate its overhead spending and explore ways to optimize resource allocation.Moreover, analyzing the overhead efficiency variance can also help in setting future budgets and improving forecasting accuracy. By identifying patterns in overhead spending and production levels, managers can make more informed decisions about resource allocation and budgeting for future projects.In conclusion, the overhead efficiency variance is a critical metric in managerial accounting that helps organizations assess their overhead cost management in relation to production efficiency. By understanding and analyzing this variance, managers can identify areas for improvement, enhance operational efficiency, and ultimately contribute to the overall success of the organization. As businesses strive for greater efficiency and profitability, mastering concepts like the overhead efficiency variance becomes increasingly important in navigating the complexities of financial management.

在管理会计的领域中，理解各种差异对于有效的财务分析和决策至关重要。管理者经常遇到的一个重要概念是间接费用效率差异。这个术语指的是在特定期间内实际发生的间接费用与基于实际活动水平的预期间接费用之间的差异。本质上，它衡量的是公司在生产产出方面如何有效利用其间接资源。要理解间接费用效率差异的重要性，首先需要掌握间接费用的含义。间接费用是指那些不能直接归因于商品或服务生产的间接支出。这些费用可以包括水电费、租金、支持人员的工资以及设备折旧。相对而言，直接费用是那些可以直接归因于生产过程的费用，例如原材料和劳动力。间接费用效率差异的计算涉及将实际间接费用与基于实际生产水平的预算间接费用进行比较。如果一家公司生产的数量超过预期，而间接费用并没有成比例增加，这可能导致有利的差异。相反，如果间接费用上升而生产没有相应增加，则会导致不利的差异。例如，考虑一家制造公司，该公司根据生产1000个单位预算了10000美元的间接费用。然而，该公司实际上生产了1200个单位，并产生了12000美元的间接费用。每单位的预期间接费用为10美元（10000美元/1000个单位）。因此，对于1200个单位，预期的间接费用将是12000美元。在这种情况下，间接费用效率差异为零，表明公司在其生产产出方面有效地利用了间接资源。理解间接费用效率差异对于管理者至关重要，因为它提供了对运营效率的洞察。有利的差异表明公司在管理其间接费用方面表现良好，而不利的差异可能表明需要解决的低效问题。例如，如果一家公司持续面临不利差异，它可能需要调查其间接支出并探索优化资源分配的方法。此外，分析间接费用效率差异还可以帮助制定未来的预算和提高预测的准确性。通过识别间接支出和生产水平中的模式，管理者可以做出更明智的资源分配和未来项目预算决策。总之，间接费用效率差异是管理会计中的一个关键指标，帮助组织评估其间接费用管理相对于生产效率的情况。通过理解和分析这一差异，管理者可以识别改进领域，提升运营效率，并最终为组织的整体成功做出贡献。随着企业努力实现更高的效率和盈利能力，掌握像间接费用效率差异这样的概念在应对财务管理的复杂性时变得越来越重要。