overhead utilization variance

简明释义

共同成本利用差异

英英释义

例句

1.A high overhead utilization variance indicates that the overhead costs are not being allocated properly.

高间接费用利用差异表明间接费用没有得到适当分配。

2.By reducing the overhead utilization variance, the company can improve its overall profitability.

通过减少间接费用利用差异，公司可以提高整体盈利能力。

3.Management decided to investigate the reasons behind the unfavorable overhead utilization variance last quarter.

管理层决定调查上个季度不利的间接费用利用差异原因。

4.The company analyzed the overhead utilization variance to determine if they were using their resources efficiently.

公司分析了间接费用利用差异以确定他们是否有效利用资源。

5.The finance team presented a report detailing the overhead utilization variance for each department.

财务团队提交了一份报告，详细说明了各部门的间接费用利用差异。

作文

Understanding the concept of overhead utilization variance is crucial for businesses aiming to manage their costs effectively. In the realm of managerial accounting, overhead refers to the ongoing expenses that are not directly attributed to producing a product or service. These costs can include utilities, rent, and salaries of support staff. The management of these overhead costs plays a significant role in determining the overall profitability of a company.The overhead utilization variance specifically measures the difference between the actual overhead costs incurred and the overhead costs that were expected based on the actual level of production. This variance helps organizations identify how efficiently they are using their resources. If the actual overhead incurred is less than what was budgeted, it indicates better utilization of resources, whereas higher actual costs could signal inefficiencies.To illustrate this further, consider a manufacturing company that produces widgets. The company budgets $100,000 for overhead costs based on a planned production level of 10,000 widgets. However, due to increased demand, the company ends up producing 12,000 widgets. If the actual overhead costs incurred total $120,000, the overhead utilization variance would be calculated by comparing the budgeted overhead for the actual production level against the actual overhead incurred.In this case, the budgeted overhead for 12,000 widgets might be $120,000 as well (assuming the overhead rate remains constant). Therefore, the overhead utilization variance would be zero, indicating that the company managed its overhead costs effectively despite producing more units. However, if the actual overhead had been $130,000, the variance would indicate a negative outcome, suggesting that the company did not utilize its overhead resources efficiently.Analyzing overhead utilization variance allows management to make informed decisions. For instance, if a consistent pattern of unfavorable variances emerges, it may prompt a review of operational processes, supplier contracts, or even employee productivity. On the other hand, favorable variances can lead to the identification of best practices that can be implemented across other areas of the business.Moreover, understanding overhead utilization variance can also aid in pricing strategies. If a company consistently incurs lower overhead costs than anticipated, it may have the flexibility to reduce prices and gain a competitive advantage in the market. Conversely, if overhead costs are consistently high, it may need to consider adjusting its pricing strategy to maintain profitability.In conclusion, the concept of overhead utilization variance is essential in the field of cost management. It provides valuable insights into how effectively a company is utilizing its overhead resources relative to its production levels. By regularly analyzing this variance, businesses can enhance their operational efficiency, refine their pricing strategies, and ultimately improve their bottom line. Therefore, managers should prioritize understanding and monitoring this variance as part of their financial oversight responsibilities.

理解间接费用利用差异的概念对希望有效管理成本的企业至关重要。在管理会计领域，间接费用是指不直接归因于生产产品或服务的持续开支。这些成本可以包括公用事业、租金和支持员工的薪水。管理这些间接费用在确定公司整体盈利能力方面发挥着重要作用。间接费用利用差异专门衡量实际发生的间接费用与根据实际生产水平预期的间接费用之间的差异。这个差异帮助组织识别它们资源的使用效率。如果实际发生的间接费用低于预算，则表明资源利用更好，而较高的实际成本可能表明效率低下。为了进一步说明这一点，考虑一家生产小部件的制造公司。该公司根据计划生产10,000个小部件的预算为100,000美元的间接费用。然而，由于需求增加，该公司最终生产了12,000个小部件。如果实际发生的间接费用总计为120,000美元，则间接费用利用差异将通过将实际生产水平的预算间接费用与实际发生的间接费用进行比较来计算。在这种情况下，12,000个小部件的预算间接费用可能也是120,000美元（假设间接费用率保持不变）。因此，间接费用利用差异将为零，表明公司尽管生产了更多单位，但有效地管理了其间接费用。然而，如果实际间接费用为130,000美元，则该差异将表明负面结果，暗示公司未能有效利用其间接费用资源。分析间接费用利用差异使管理层能够做出明智的决策。例如，如果出现持续的不利差异模式，可能会促使审查运营流程、供应商合同，甚至员工生产力。另一方面，良好的差异可以导致识别出可以在业务其他领域实施的最佳实践。此外，理解间接费用利用差异也可以帮助定价策略。如果一家公司持续发生的间接费用低于预期，它可能有灵活性降低价格，从而在市场中获得竞争优势。相反，如果间接费用始终很高，它可能需要考虑调整定价策略以维持盈利能力。总之，间接费用利用差异的概念在成本管理领域至关重要。它提供了有关公司如何有效利用其间接费用资源相对于生产水平的宝贵见解。通过定期分析此差异，企业可以提高运营效率、完善定价策略，并最终改善其利润。因此，管理者应优先理解和监控这一差异，作为其财务监督职责的一部分。