variation from budget; budget variance

简明释义

预算差异

英英释义

例句

1.We need to analyze the variation from budget to understand where we overspent.

我们需要分析预算变动以了解我们在哪些方面超支。

2.The finance team reported a significant variation from budget in the last quarter, which needs to be addressed.

财务团队报告了上个季度的预算变动，需要进行处理。

3.Unexpected costs led to a variation from budget that impacted our overall financial performance.

意外费用导致了预算变动，影响了我们的整体财务表现。

4.The project manager submitted a report detailing the budget variance and suggested corrective actions.

项目经理提交了一份报告，详细说明了预算差异并建议了纠正措施。

5.Management is concerned about the budget variance for marketing expenses this year.

管理层对今年市场营销费用的预算差异感到担忧。

作文

In the world of finance and business, understanding the concept of variation from budget; budget variance is crucial for effective financial management. Budgeting is a fundamental aspect of any organization, as it sets the financial framework within which a company operates. A budget serves as a plan that outlines expected revenues and expenditures over a specific period. However, as with any plan, actual results may deviate from the initial projections. This deviation is referred to as variation from budget; budget variance. When a company prepares its budget, it estimates how much money it will earn and how much it will spend. These estimates are based on various factors, including historical data, market conditions, and strategic goals. However, once the budget is implemented, external and internal factors can lead to differences between the expected and actual figures. For instance, unexpected market downturns, changes in consumer behavior, or unforeseen expenses can all contribute to a variation from budget; budget variance. There are two main types of budget variance: favorable and unfavorable. A favorable variance occurs when actual revenues exceed budgeted revenues or when actual expenses are lower than budgeted expenses. This situation indicates that the organization is performing better than expected, which can lead to increased profitability and financial stability. Conversely, an unfavorable variance arises when actual revenues fall short of budgeted revenues or when expenses exceed budgeted amounts. This scenario can signal financial trouble and may require immediate corrective actions to mitigate losses. Analyzing variation from budget; budget variance is essential for businesses to understand their financial health. By regularly comparing actual results to the budget, organizations can identify trends, assess performance, and make informed decisions. For example, if a company notices a consistent unfavorable variance in a particular department, management can investigate the underlying causes and implement strategies to address the issues. This proactive approach not only helps in controlling costs but also enhances overall operational efficiency. Moreover, understanding variation from budget; budget variance allows companies to adjust their future budgets based on past performance. If certain areas consistently show unfavorable variances, it may be necessary to revise budget estimates to reflect more realistic expectations. On the other hand, favorable variances can provide opportunities for investment in growth initiatives or expansion projects. In conclusion, the concept of variation from budget; budget variance is a vital component of financial planning and analysis. It enables organizations to measure their performance against established financial goals and make necessary adjustments to ensure long-term success. By effectively managing budget variances, companies can improve their financial decision-making processes, enhance accountability, and ultimately achieve their strategic objectives. Understanding and addressing variation from budget; budget variance is essential for any organization striving to maintain financial health and sustainability.

在金融和商业领域，理解预算变动；预算差异的概念对于有效的财务管理至关重要。预算是任何组织的基本方面，因为它设定了公司运营的财务框架。预算作为一个计划，概述了在特定时期内预期的收入和支出。然而，和任何计划一样，实际结果可能与最初的预测有所偏离。这种偏差被称为预算变动；预算差异。 当一家公司制定预算时，它会估计将赚取多少钱以及将花费多少钱。这些估计基于各种因素，包括历史数据、市场条件和战略目标。然而，一旦预算实施，外部和内部因素可能导致预期数字与实际数字之间的差异。例如，意外的市场下滑、消费者行为的变化或不可预见的费用都可能导致预算变动；预算差异。 预算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收入超过预算收入或实际支出低于预算支出时。这种情况表明组织的表现好于预期，这可能导致盈利能力和财务稳定性的提高。相反，不利差异则发生在实际收入低于预算收入或支出超过预算金额时。这种情况可能表明财务问题，并可能需要立即采取纠正措施以减少损失。 分析预算变动；预算差异对企业理解其财务健康状况至关重要。通过定期比较实际结果与预算，组织可以识别趋势、评估绩效并做出明智的决策。例如，如果公司注意到某个部门持续存在不利差异，管理层可以调查潜在原因并实施策略来解决这些问题。这种主动的方法不仅有助于控制成本，还提升了整体运营效率。 此外，理解预算变动；预算差异使公司能够根据过去的表现调整未来的预算。如果某些领域持续显示不利差异，可能需要修订预算估算，以反映更现实的预期。另一方面，有利差异可以提供投资于增长计划或扩展项目的机会。 总之，预算变动；预算差异的概念是财务规划和分析的重要组成部分。它使组织能够衡量其绩效与既定财务目标之间的差距，并进行必要的调整，以确保长期成功。通过有效管理预算差异，公司可以改善其财务决策过程、增强问责制，并最终实现其战略目标。理解和应对预算变动；预算差异对于任何努力保持财务健康和可持续发展的组织都是必不可少的。