budgeted capacity variance

简明释义

预算能力差异

英英释义

例句

1.A significant budgeted capacity variance indicated that there was a need for better forecasting methods.

显著的预算产能差异表明需要更好的预测方法。

2.The finance team reported a negative budgeted capacity variance this quarter, suggesting inefficiencies.

财务团队报告本季度出现负的预算产能差异，这表明存在低效。

3.The company calculated the budgeted capacity variance to determine if they were over or underutilizing their resources.

公司计算了预算产能差异以确定他们是否过度或不足利用资源。

4.After analyzing the budgeted capacity variance, the management decided to adjust the production schedule.

在分析了预算产能差异后，管理层决定调整生产计划。

5.Understanding the budgeted capacity variance helps in making informed financial decisions.

理解预算产能差异有助于做出明智的财务决策。

作文

In the realm of business and finance, understanding various metrics is crucial for effective management and decision-making. One such important metric is budgeted capacity variance, which refers to the difference between the budgeted capacity of a company and its actual capacity utilized during a specific period. This variance can provide valuable insights into the efficiency and effectiveness of operations, helping managers identify areas for improvement and strategize accordingly.To comprehend budgeted capacity variance more deeply, it is essential to break down its components. The term 'budgeted capacity' represents the maximum level of output that a company anticipates achieving based on its resources, such as labor, machinery, and materials. This budget is typically established at the beginning of a fiscal period and serves as a benchmark against which actual performance is measured.On the other hand, 'actual capacity' refers to the real output that the company achieves during the same period. When these two figures are compared, the result is the budgeted capacity variance. A positive variance indicates that the actual capacity exceeded the budgeted capacity, suggesting that the company was able to utilize its resources more effectively than anticipated. Conversely, a negative variance implies that the company fell short of its expected output, which could signal inefficiencies or unforeseen challenges in the production process.Analyzing budgeted capacity variance is vital for several reasons. Firstly, it helps businesses assess their operational performance. By identifying variances, managers can pinpoint specific areas where improvements are needed. For example, if a manufacturing company consistently shows a negative variance, it may need to investigate its production processes, workforce efficiency, or supply chain issues.Secondly, understanding this variance can aid in financial planning and forecasting. If a company knows that it often underperforms relative to its budgeted capacity, it can adjust future budgets to be more realistic. This adjustment not only sets more achievable goals but also helps in resource allocation, ensuring that the company invests in areas that will yield the highest returns.Furthermore, budgeted capacity variance can influence strategic decisions. For instance, if a company finds itself frequently exceeding its budgeted capacity, it might consider expanding its operations or investing in additional resources to meet the growing demand. On the other hand, a consistent negative variance might prompt a reevaluation of the company's market strategy or product offerings.In conclusion, budgeted capacity variance is a critical measure that provides businesses with insights into their operational efficiency and effectiveness. By comparing budgeted and actual capacities, companies can identify areas for improvement, adjust financial forecasts, and make informed strategic decisions. Understanding this variance not only enhances a company's ability to manage its resources effectively but also contributes to its overall success in a competitive marketplace. Therefore, it is imperative for managers and decision-makers to grasp the concept of budgeted capacity variance and leverage it as a tool for continuous improvement and growth.

在商业和金融领域，理解各种指标对于有效管理和决策至关重要。其中一个重要指标是预算产能差异，它指的是公司预算产能与其在特定时期内实际利用的产能之间的差异。这个差异可以提供关于运营效率和效果的宝贵见解，帮助管理者识别改进的领域并相应地制定战略。为了更深入地理解预算产能差异，有必要分解其组成部分。术语“预算产能”代表公司基于其资源（如劳动力、机器和材料）预计能够实现的最大产出水平。这个预算通常在财政年度开始时确定，并作为衡量实际业绩的基准。另一方面，“实际产能”指的是公司在同一时期内实现的真实产出。当这两个数字进行比较时，结果就是预算产能差异。正差异表明实际产能超过了预算产能，这表明公司能够比预期更有效地利用其资源。相反，负差异意味着公司未能达到其预期产出，这可能表明生产过程中的低效或意外挑战。分析预算产能差异至关重要，原因有几个。首先，它帮助企业评估其运营绩效。通过识别差异，管理者可以找到需要改进的具体领域。例如，如果一家制造公司持续显示出负差异，它可能需要调查其生产流程、劳动力效率或供应链问题。其次，理解这一差异可以帮助财务规划和预测。如果一家公司知道它经常低于预算产能，它可以调整未来的预算，使其更具现实性。这种调整不仅设定了更可实现的目标，还帮助资源分配，确保公司在收益最高的领域进行投资。此外，预算产能差异还可以影响战略决策。例如，如果一家公司发现自己经常超过预算产能，它可能会考虑扩大运营或投资额外资源以满足日益增长的需求。另一方面，一致的负差异可能促使公司重新评估其市场战略或产品提供。总之，预算产能差异是一个关键指标，为企业提供了关于其运营效率和效果的见解。通过比较预算产能和实际产能，公司可以识别改进领域，调整财务预测，并做出明智的战略决策。理解这一差异不仅增强了公司有效管理资源的能力，还促进了其在竞争市场中的整体成功。因此，管理者和决策者必须掌握预算产能差异的概念，并将其作为持续改进和增长的工具。