overheadverschil
Overheadverschil refers to the difference between the budgeted or standard overhead costs and the actual overhead costs incurred by a company. This variance is a key performance indicator used in cost accounting and management control to assess the efficiency of overhead allocation and utilization. Analyzing overheadverschil helps businesses identify potential issues such as overspending, inefficiencies in production, or inaccurate budgeting.
There are typically two main components to overheadverschil: the spending variance and the volume variance. The
Understanding and investigating overheadverschil is crucial for effective financial management. It allows businesses to pinpoint areas