favorable variance; favorable difference

简明释义

有利差异

英英释义

例句

1.The company reported a favorable variance in its quarterly earnings, indicating better performance than expected.

公司在季度收益中报告了一个有利差异，表明业绩好于预期。

2.The sales team achieved a favorable variance in their targets, exceeding projections by 20%.

销售团队在目标上实现了一个有利差异，超出预测20%。

3.A favorable difference in production costs allowed the factory to increase its profit margins.

生产成本的有利差异使工厂能够提高利润率。

4.The financial analyst highlighted a favorable variance in revenue growth during the presentation.

财务分析师在演示中强调了收入增长的有利差异。

5.After reviewing the budget, the manager noted a favorable difference in expenses compared to last year.

审查预算后，经理注意到与去年相比，费用有一个有利差异。

作文

In the world of finance and business, understanding various metrics and their implications is crucial for making informed decisions. One term that often arises in discussions about performance measurement is favorable variance, which refers to the difference between actual results and expected results that is beneficial to a company. When a company’s revenue exceeds its budgeted amount or its expenses are lower than anticipated, it experiences a favorable variance. This positive outcome indicates that the company is performing better than expected, allowing for greater profitability and potential reinvestment opportunities. For instance, consider a retail store that projected sales of $100,000 for a particular quarter but ended up generating $120,000 in actual sales. The favorable difference of $20,000 not only boosts the store’s bottom line but also provides valuable insights into consumer behavior and market trends. It suggests that the marketing strategies employed were effective, or that there was an unexpected increase in customer demand. On the other hand, understanding favorable variance is essential for setting future goals. If the management team can identify the factors that contributed to this positive outcome, they can replicate those strategies in the future. For example, if the increase in sales was due to a successful promotional campaign, the company might decide to allocate more resources to similar campaigns in the future. This proactive approach helps in maintaining a competitive edge in the market. Moreover, favorable variance can also play a significant role in performance evaluations. Employees and departments that contribute to achieving these favorable outcomes are often recognized and rewarded, fostering a culture of excellence within the organization. This recognition can lead to increased motivation and productivity among staff, as they see the direct impact of their efforts on the company’s success. However, it is important to note that while favorable variance is generally seen as a positive indicator, it should be analyzed in context. For instance, if a company consistently experiences favorable variance due to underestimating its budget or overestimating expenses, it may signal a lack of proper planning or forecasting. Therefore, businesses must strive for accuracy in their budgeting processes to ensure that favorable difference reflects genuine performance improvements rather than discrepancies caused by poor planning. In conclusion, the concept of favorable variance is integral to financial analysis and strategic planning in any business. It serves as a key indicator of performance, guiding decision-making processes and future strategies. By understanding and leveraging favorable difference, companies can enhance their operational efficiency, boost employee morale, and ultimately drive growth. As such, organizations should not only celebrate their favorable variance but also analyze the underlying factors to sustain and build upon this success in the long run.

在金融和商业的世界中，理解各种指标及其影响对于做出明智的决策至关重要。一个经常在绩效测量讨论中出现的术语是有利差异，它指的是实际结果与预期结果之间的差异，这对公司是有利的。当一家公司的收入超过其预算金额或其支出低于预期时，就会出现有利差异。这一积极结果表明，公司表现优于预期，从而提高了盈利能力和潜在的再投资机会。例如，考虑一家零售店在特定季度预计销售额为100,000美元，但最终实际销售额为120,000美元。这个20,000美元的有利差异不仅提升了商店的底线，还提供了关于消费者行为和市场趋势的宝贵见解。这表明所采用的营销策略是有效的，或者客户需求意外增加。另一方面，理解有利差异对于设定未来目标至关重要。如果管理团队能够识别出导致这一积极结果的因素，他们就可以在未来复制这些策略。例如，如果销售增长是由于成功的促销活动，那么公司可能会决定在未来分配更多资源用于类似的活动。这种主动的方法有助于保持市场竞争优势。此外，有利差异在绩效评估中也起着重要作用。那些为实现这些有利结果做出贡献的员工和部门通常会受到认可和奖励，从而在组织内部培养卓越文化。这种认可可以导致员工的动机和生产力提高，因为他们看到自己努力对公司成功的直接影响。然而，需要注意的是，尽管有利差异通常被视为积极指标，但应在上下文中进行分析。例如，如果一家公司因低估其预算或高估费用而持续经历有利差异，这可能表明缺乏适当的规划或预测。因此，企业必须努力确保其预算过程的准确性，以确保有利差异反映真正的业绩改善，而不是由糟糕的规划造成的差异。总之，有利差异的概念对于任何业务的财务分析和战略规划都是不可或缺的。它作为绩效的关键指标，指导决策过程和未来战略。通过理解和利用有利差异，公司可以增强运营效率，提高员工士气，并最终推动增长。因此，组织不仅应该庆祝他们的有利差异，还应该分析潜在因素，以在长期内维持和建立这种成功。