labor cost variance

简明释义

人工成本差异

英英释义

例句

1.The quarterly report highlighted a significant labor cost variance 劳动力成本差异 that impacted profitability.

季度报告强调了一个显著的劳动力成本差异 labor cost variance，这影响了盈利能力。

2.To reduce the labor cost variance 劳动力成本差异, the HR department implemented new training programs.

为了减少劳动力成本差异 labor cost variance，人力资源部门实施了新的培训项目。

3.The finance team investigated the reasons behind the unexpected labor cost variance 劳动力成本差异 last month.

财务团队调查了上个月意外的劳动力成本差异 labor cost variance背后的原因。

4.After reviewing the labor cost variance 劳动力成本差异, the manager decided to adjust the workforce allocation.

在审查了劳动力成本差异 labor cost variance后，经理决定调整人员分配。

5.The company analyzed the labor cost variance 劳动力成本差异 to identify areas for improvement in their budgeting process.

公司分析了劳动力成本差异 labor cost variance以识别预算流程中需要改进的领域。

作文

In the world of business and finance, understanding various cost components is crucial for effective management and decision-making. One important concept that managers and financial analysts often encounter is labor cost variance. This term refers to the difference between the actual labor costs incurred and the expected or budgeted labor costs for a specific period. Analyzing labor cost variance can provide valuable insights into a company's operational efficiency and help identify areas for improvement.To comprehend labor cost variance, it is essential to break down its components. Labor costs typically include wages, salaries, benefits, and other related expenses incurred when employing workers. Companies usually prepare budgets based on estimated labor costs, considering factors such as the number of employees, their wage rates, and the expected number of hours worked. When actual costs deviate from these estimates, it results in a labor cost variance.There are two main types of labor cost variance: favorable and unfavorable. A favorable variance occurs when actual labor costs are lower than budgeted costs. This situation may indicate that the company has managed its workforce efficiently, perhaps by reducing overtime or improving employee productivity. On the other hand, an unfavorable variance arises when actual labor costs exceed budgeted costs, which could signal inefficiencies, higher wage rates, or unexpected overtime expenses.Understanding the implications of labor cost variance is vital for organizations. For instance, if a company consistently experiences unfavorable variances, it may need to assess its hiring practices, employee training programs, or operational processes. By identifying the root causes of these variances, managers can implement corrective actions to enhance productivity and reduce costs.Moreover, analyzing labor cost variance can also aid in forecasting future labor needs and budgeting more accurately. By reviewing past variances, companies can adjust their budgets and plans to better align with actual labor trends. This proactive approach not only improves financial planning but also helps in maintaining a competitive edge in the market.In conclusion, labor cost variance is a critical metric that businesses should monitor closely. It serves as a barometer for assessing labor efficiency and overall operational performance. By understanding and managing labor cost variance, organizations can make informed decisions that enhance profitability and foster sustainable growth. Regularly reviewing and analyzing this variance will ultimately lead to better resource allocation and a more strategic approach to workforce management.

在商业和金融的世界中，理解各种成本组成部分对于有效管理和决策至关重要。管理者和财务分析师经常遇到的一个重要概念是劳动成本差异。这个术语指的是在特定时期内实际发生的劳动成本与预期或预算的劳动成本之间的差异。分析劳动成本差异可以为公司的运营效率提供宝贵的见解，并帮助识别改进的领域。要理解劳动成本差异，有必要分解其组成部分。劳动成本通常包括工资、薪金、福利以及雇佣员工时产生的其他相关费用。公司通常会根据预计的劳动成本准备预算，考虑员工人数、工资水平和预计工作小时数等因素。当实际成本与这些估算值偏离时，就会产生劳动成本差异。劳动成本差异主要有两种类型：有利差异和不利差异。有利差异发生在实际劳动成本低于预算成本的情况下。这种情况可能表明公司有效地管理了其劳动力，可能通过减少加班或提高员工生产力来实现。另一方面，不利差异则出现在实际劳动成本超过预算成本时，这可能表明效率低下、工资水平上升或意外的加班费用。理解劳动成本差异的含义对组织至关重要。例如，如果一家公司持续经历不利差异，则可能需要评估其招聘实践、员工培训计划或运营流程。通过识别这些差异的根本原因，管理者可以实施纠正措施，以提高生产力并降低成本。此外，分析劳动成本差异还可以帮助预测未来的劳动需求和更准确地制定预算。通过回顾过去的差异，公司可以调整其预算和计划，以更好地与实际劳动趋势保持一致。这种主动的方法不仅改善了财务规划，还有助于在市场中保持竞争优势。总之，劳动成本差异是企业应密切监测的关键指标。它作为评估劳动效率和整体运营绩效的晴雨表。通过理解和管理劳动成本差异，组织可以做出明智的决策，从而提高盈利能力并促进可持续增长。定期审查和分析这种差异最终将导致更好的资源配置以及更具战略性的劳动力管理方法。