efficiency variance

简明释义

效率差异

英英释义

例句

1.The financial report highlighted a significant efficiency variance in labor costs over the last quarter.

财务报告强调了上个季度劳动成本中的显著效率差异。

2.A positive efficiency variance indicates that the team completed the project using fewer resources than planned.

正的效率差异表明团队在完成项目时使用的资源少于计划。

3.By reviewing the efficiency variance, the company was able to identify areas for improvement in their processes.

通过审查效率差异，公司能够识别出其流程中需要改进的领域。

4.Understanding the efficiency variance helps businesses make better budgeting decisions.

理解效率差异有助于企业做出更好的预算决策。

5.The manager analyzed the efficiency variance to determine why production costs were higher than expected.

经理分析了效率差异以确定生产成本为何高于预期。

作文

In the world of business and finance, understanding various metrics is crucial for assessing performance and making informed decisions. One such metric that plays a significant role in evaluating operational efficiency is efficiency variance. The term refers to the difference between the actual output achieved and the expected output based on the input used. It serves as an essential indicator of how effectively resources are being utilized within an organization.To comprehend efficiency variance, it is important to first grasp the concept of standard costs. Standard costs are predetermined estimates of what costs should be under normal operating conditions. These standards provide a benchmark against which actual performance can be measured. When an organization operates efficiently, the actual output will closely align with the expected output, resulting in a minimal efficiency variance. Conversely, when there is a significant discrepancy between actual and expected outputs, it indicates inefficiencies that need to be addressed.For instance, consider a manufacturing company that produces widgets. If the company sets a standard of producing 100 widgets per hour but only manages to produce 80 widgets in that time frame, the efficiency variance would be negative. This negative variance suggests that the company is not utilizing its resources effectively, perhaps due to machine breakdowns, labor issues, or inefficient processes. Identifying the root causes of this negative variance is critical for management, as it can lead to improved productivity and cost savings.On the other hand, if the same company produces 120 widgets per hour instead of the standard 100, it experiences a positive efficiency variance. This situation indicates that the company is operating above expectations, possibly due to better employee performance, advanced technology, or optimized production processes. Recognizing and analyzing positive variances can help organizations replicate successful practices across different areas.Moreover, efficiency variance is not limited to manufacturing; it can apply to various sectors, including service industries. For example, a call center may set a standard of handling 50 calls per hour. If agents exceed this standard, the management can investigate what factors contributed to this success, such as training programs or improved software tools. Understanding these variances allows organizations to refine their operations continually.In conclusion, the concept of efficiency variance is vital for organizations aiming to enhance their operational performance. By analyzing the differences between actual and expected outputs, businesses can identify inefficiencies and optimize resource utilization. As the business landscape becomes increasingly competitive, leveraging metrics like efficiency variance will be essential for sustaining growth and achieving long-term success. Ultimately, the ability to measure and respond to these variances will empower organizations to make strategic decisions that drive efficiency and profitability.

在商业和金融的世界中，理解各种指标对于评估绩效和做出明智的决策至关重要。一个在评估运营效率方面发挥重要作用的指标是效率差异。这个术语指的是实际产出与根据使用的投入预期产出之间的差异。它作为一个重要的指标，显示了一个组织内部资源的有效利用程度。要理解效率差异，首先需要掌握标准成本的概念。标准成本是在正常运营条件下应有的成本的预先估计。这些标准提供了一个基准，用于衡量实际绩效。当一个组织高效运作时，实际产出将与预期产出紧密对齐，从而导致最小的效率差异。相反，当实际产出与预期产出之间存在显著差距时，这表明需要解决效率低下的问题。例如，考虑一家生产小部件的制造公司。如果该公司设定每小时生产100个小部件的标准，但在这一时间框架内仅能生产80个小部件，则效率差异将为负值。这一负差异表明该公司未能有效利用其资源，可能是由于机器故障、劳动力问题或流程效率低下。识别这一负差异的根本原因对于管理层至关重要，因为这可以帮助提高生产力和节约成本。另一方面，如果同一家公司每小时生产120个小部件，而不是标准的100个，则会经历正的效率差异。这种情况表明该公司超出了预期的运营水平，可能是由于员工表现更好、技术进步或生产流程优化。认识和分析正差异可以帮助组织在不同领域复制成功的实践。此外，效率差异不仅限于制造业；它也适用于各种行业，包括服务行业。例如，一个呼叫中心可能设定每小时处理50个电话的标准。如果代理商超过了这一标准，管理层可以调查是什么因素促成了这一成功，例如培训计划或改进的软件工具。理解这些差异使组织能够不断完善其运营。总之，效率差异的概念对于希望提升运营绩效的组织至关重要。通过分析实际产出与预期产出之间的差异，企业可以识别效率低下并优化资源利用。随着商业环境日益竞争激烈，利用像效率差异这样的指标将对持续增长和实现长期成功至关重要。最终，测量和响应这些差异的能力将使组织能够做出推动效率和盈利能力的战略决策。