variable overhead

简明释义

可变间接费

英英释义

例句

1.In manufacturing, variable overhead 可变间接费用 includes costs like utilities and materials that fluctuate with production volume.

在制造业中，可变间接费用包括随着生产量波动的公用事业和材料等费用。

2.During the budgeting process, we must accurately estimate our variable overhead 可变间接费用 for the upcoming year.

在预算过程中，我们必须准确估计即将到来的一年的可变间接费用。

3.Tracking variable overhead 可变间接费用 helps identify areas where we can cut costs.

跟踪可变间接费用有助于识别我们可以削减成本的领域。

4.The company needs to reduce its variable overhead 可变间接费用 to improve profit margins.

公司需要减少其可变间接费用以提高利润率。

5.The finance team is analyzing the impact of variable overhead 可变间接费用 on overall project costs.

财务团队正在分析可变间接费用对整体项目成本的影响。

作文

In the world of business and finance, understanding costs is crucial for effective management and decision-making. One key concept that often arises in this context is variable overhead, which refers to the costs that fluctuate with production levels. Unlike fixed overhead, which remains constant regardless of output, variable overhead varies directly with the volume of goods produced. This can include expenses such as utilities, materials, and labor that are directly tied to the production process. For instance, if a factory produces more units, it may incur higher electricity bills or require additional raw materials, leading to increased variable overhead costs.A thorough understanding of variable overhead is essential for businesses aiming to optimize their operations and improve profitability. By analyzing these costs, managers can identify areas where they can reduce expenses or enhance efficiency. For example, if a company notices that its variable overhead costs are rising disproportionately to production levels, it may need to investigate the reasons behind this trend. Are there inefficiencies in the production process? Are suppliers increasing prices? Such questions are vital for maintaining control over costs.Moreover, the management of variable overhead can significantly impact pricing strategies. Businesses must ensure that their pricing covers not only the direct costs of production but also the fluctuating variable overhead. If a company underestimates these costs, it risks selling products at a loss, ultimately jeopardizing its financial health. Therefore, accurate forecasting of variable overhead is critical for setting competitive yet profitable prices.In addition, understanding variable overhead plays a crucial role in budgeting and financial planning. Companies often create budgets based on expected production levels, and incorporating variable overhead into these budgets allows for more accurate financial projections. By anticipating changes in variable overhead, businesses can better prepare for fluctuations in cash flow and make informed decisions regarding investments and resource allocation.Furthermore, in times of economic uncertainty or fluctuating demand, managing variable overhead becomes even more important. Companies may need to adjust their production levels in response to market conditions, which will directly affect their variable overhead. By being proactive in managing these costs, businesses can remain agile and responsive to changes in the market, ensuring their long-term sustainability.In conclusion, variable overhead is a critical aspect of cost management that every business must understand and monitor closely. By recognizing how these costs fluctuate with production levels, companies can make better strategic decisions, optimize their pricing, and enhance their overall financial performance. As the business landscape continues to evolve, the ability to effectively manage variable overhead will remain a key determinant of success for organizations across various industries.

在商业和金融的世界中，理解成本对有效管理和决策至关重要。一个经常出现的关键概念是变动间接费用，它指的是随着生产水平波动而变化的成本。与固定间接费用不同，固定间接费用无论产出如何保持不变，而变动间接费用则直接随生产商品的数量而变化。这可能包括与生产过程直接相关的开支，如公用事业、材料和劳动。例如，如果一家工厂生产更多单位，它可能会产生更高的电费或需要额外的原材料，从而导致变动间接费用的增加。深入理解变动间接费用对于旨在优化运营和提高盈利能力的企业至关重要。通过分析这些成本，管理者可以识别出可以减少开支或提高效率的领域。例如，如果一家公司注意到其变动间接费用相对于生产水平的上升不成比例，它可能需要调查这一趋势背后的原因。生产过程中是否存在低效？供应商是否提高了价格？这些问题对于控制成本至关重要。此外，变动间接费用的管理可以显著影响定价策略。企业必须确保其定价不仅涵盖生产的直接成本，还要涵盖波动的变动间接费用。如果一家公司低估了这些成本，它就有风险以亏损的价格出售产品，最终危及其财务健康。因此，准确预测变动间接费用对于设定具有竞争力但又能盈利的价格至关重要。此外，理解变动间接费用在预算和财务规划中也起着关键作用。公司通常根据预期的生产水平制定预算，将变动间接费用纳入这些预算可以使财务预测更加准确。通过预见变动间接费用的变化，企业可以更好地为现金流波动做好准备，并就投资和资源分配做出明智的决策。此外，在经济不确定或需求波动的时期，管理变动间接费用变得更加重要。企业可能需要根据市场条件调整其生产水平，这将直接影响其变动间接费用。通过积极管理这些成本，企业可以保持灵活性，迅速应对市场变化，确保其长期可持续性。总之，变动间接费用是每个企业必须理解和密切监控的成本管理关键方面。通过认识到这些成本如何随生产水平波动，公司可以做出更好的战略决策，优化定价并提升整体财务表现。随着商业环境的不断演变，有效管理变动间接费用的能力将始终是各行业组织成功的关键决定因素。