overhead variance

简明释义

间接制造费用差异

英英释义

例句

1.To improve profitability, the manager analyzed the overhead variance to identify areas for cost reduction.

为了提高盈利能力，经理分析了间接费用差异以识别成本削减的领域。

2.The audit revealed that the overhead variance was primarily due to unexpected maintenance expenses.

审计显示，间接费用差异主要是由于意外的维护费用。

3.The company's financial report highlighted a significant overhead variance, indicating that their indirect costs were higher than budgeted.

公司的财务报告强调了一个显著的间接费用差异，表明他们的间接成本高于预算。

4.By tracking overhead variance, businesses can better manage their budgets and forecasts.

通过跟踪间接费用差异，企业可以更好地管理他们的预算和预测。

5.The finance team presented their findings on the overhead variance during the quarterly meeting.

财务团队在季度会议上展示了他们关于间接费用差异的发现。

作文

In the world of business and finance, understanding various financial metrics is crucial for effective management. One such metric is overhead variance, which refers to the difference between the budgeted overhead costs and the actual overhead costs incurred during a specific period. This concept is particularly important for managers and accountants as it provides insights into operational efficiency and cost control. By analyzing overhead variance, businesses can identify areas where they are overspending or underspending compared to their budget, allowing them to make informed decisions about resource allocation and financial planning.To begin with, it is essential to break down what constitutes overhead costs. Overhead costs are the ongoing expenses necessary to operate a business that cannot be directly attributed to producing a specific product or service. These include utilities, rent, salaries of non-production staff, and other indirect costs. When a company prepares its budget, it estimates these costs based on historical data and expected future conditions. However, actual costs may vary due to several factors such as changes in utility rates, unexpected repairs, or fluctuations in employee salaries.The calculation of overhead variance involves two key components: the budgeted overhead and the actual overhead. The formula used is simple: Overhead Variance = Actual Overhead - Budgeted OverheadIf the result is positive, it indicates that the actual overhead costs exceeded the budgeted amounts, leading to unfavorable overhead variance. Conversely, a negative result signifies that the actual costs were below the budgeted figures, resulting in favorable variance.Understanding the implications of overhead variance is vital for any organization. For instance, if a company consistently experiences unfavorable variances, it may indicate inefficiencies in operations or poor budgeting practices. Managers can use this information to investigate the reasons behind the overspending. Perhaps there are inefficiencies in the production process, or maybe the company needs to renegotiate contracts with suppliers to reduce costs.On the other hand, favorable overhead variance can suggest that a company is managing its resources effectively. It could mean that the company has successfully reduced costs or improved operational efficiency. However, it is also essential to analyze why these savings occurred. If the lower costs are due to underinvestment in critical areas, such as maintenance or employee training, it could lead to long-term problems.Moreover, tracking overhead variance over time can help businesses identify trends and patterns. For example, if a company notices that its overhead variance tends to be unfavorable during specific months, it can investigate further to understand the underlying causes. This analysis could lead to better forecasting and more accurate budgeting in the future.In conclusion, overhead variance is a significant metric that helps organizations monitor their financial health and operational efficiency. By regularly analyzing this variance, companies can make informed decisions, improve their budgeting processes, and ultimately enhance their profitability. Understanding and mastering the concept of overhead variance is essential for anyone involved in financial management, as it not only aids in cost control but also contributes to strategic planning and long-term success.

在商业和金融的世界中，理解各种财务指标对于有效管理至关重要。其中一个指标是间接费用差异，它指的是预算的间接费用与特定期间实际发生的间接费用之间的差额。这个概念对管理者和会计师尤为重要，因为它提供了关于运营效率和成本控制的见解。通过分析间接费用差异，企业可以识别出与预算相比过度支出或不足支出的领域，从而使他们能够做出有关资源分配和财务规划的明智决策。首先，必须拆解什么构成间接费用。间接费用是企业运营所需的持续开支，这些费用无法直接归因于生产特定产品或服务。这些费用包括公用事业费用、租金、非生产员工的薪水以及其他间接费用。当公司准备预算时，它会根据历史数据和预期的未来条件来估算这些费用。然而，由于公用事业费率变化、意外维修或员工薪资波动等多个因素，实际费用可能会有所不同。间接费用差异的计算涉及两个关键组成部分：预算间接费用和实际间接费用。使用的公式很简单：间接费用差异 = 实际间接费用 - 预算间接费用如果结果为正数，则表示实际间接费用超过了预算金额，导致不利的间接费用差异。相反，负数结果表明实际费用低于预算数字，从而导致有利差异。理解间接费用差异的影响对任何组织都至关重要。例如，如果一家公司持续经历不利的差异，这可能表明运营效率低下或预算编制不当。管理者可以利用这些信息调查超支背后的原因。也许生产过程中存在低效，或者公司需要重新谈判与供应商的合同以降低成本。另一方面，有利的间接费用差异可能表明公司有效地管理其资源。这可能意味着公司成功地降低了成本或提高了运营效率。然而，分析这些节省的原因也是至关重要的。如果成本降低是由于在关键领域（如维护或员工培训）上的投资不足，可能会导致长期问题。此外，跟踪间接费用差异的变化趋势可以帮助企业识别趋势和模式。例如，如果一家公司注意到其间接费用差异在特定月份往往不利，它可以进一步调查以了解潜在原因。这种分析可能会导致更好的预测和未来更准确的预算。总之，间接费用差异是一个重要的指标，帮助组织监控其财务健康状况和运营效率。通过定期分析这种差异，公司可以做出明智的决策，改善预算编制过程，并最终提升盈利能力。理解和掌握间接费用差异的概念对任何参与财务管理的人来说都是至关重要的，因为它不仅有助于成本控制，还促进战略规划和长期成功。