materials cost variance

简明释义

原材料成本差异

英英释义

例句

1.Management requested a report on the materials cost variance for last quarter's production.

管理层要求提供关于上季度生产的材料成本差异报告。

2.To improve efficiency, the company is focusing on reducing the materials cost variance in its manufacturing process.

为了提高效率，公司专注于减少其制造过程中的材料成本差异。

3.After reviewing the materials cost variance, the procurement department decided to negotiate better terms with suppliers.

在审查了材料成本差异后，采购部门决定与供应商谈判更好的条款。

4.A significant materials cost variance indicated that the supplier had increased prices unexpectedly.

显著的材料成本差异表明供应商意外提高了价格。

5.The finance team analyzed the materials cost variance to determine if the project was within budget.

财务团队分析了材料成本差异以确定项目是否在预算范围内。

作文

In the world of business and finance, understanding various terms and concepts is crucial for effective management and decision-making. One such term that often arises in the context of budgeting and financial analysis is materials cost variance. This term refers to the difference between the actual cost of materials used in production and the expected or standard cost of those materials. Analyzing materials cost variance helps organizations identify inefficiencies and areas where they can improve their purchasing processes or production methods.To comprehend the significance of materials cost variance, it is essential to break it down into its components. The 'materials cost' aspect refers to the expenses incurred in acquiring raw materials needed for manufacturing products. These costs can fluctuate based on various factors, including market prices, supplier contracts, and even economic conditions. On the other hand, 'variance' indicates the deviation from a predetermined standard or budgeted amount. Therefore, when we talk about materials cost variance, we are essentially looking at how much more or less was spent on materials compared to what was originally planned.For instance, let’s consider a manufacturing company that produces electronic gadgets. The company sets a standard cost for the materials required to produce one gadget at $50. However, due to unexpected price increases in raw materials, the actual cost rises to $60 per gadget. In this case, the materials cost variance would be calculated as follows: Actual Cost ($60) - Standard Cost ($50) = $10 unfavorable variance. This unfavorable variance indicates that the company spent more on materials than anticipated, which could affect overall profitability.Understanding materials cost variance is not just about identifying discrepancies; it also involves analyzing the reasons behind these variances. For example, if the variance is unfavorable, management must investigate whether it was due to increased prices from suppliers, inefficiencies in the production process, or perhaps poor inventory management. Conversely, if the variance is favorable—meaning the actual cost of materials was lower than the standard cost—this could indicate effective purchasing strategies or reduced waste in the production process.Moreover, tracking materials cost variance over time can provide valuable insights into trends and patterns that may affect future operations. For instance, if a company consistently experiences unfavorable variances, it may need to reevaluate its supplier relationships, negotiate better contracts, or consider alternative materials that offer a better price-to-quality ratio. On the flip side, consistent favorable variances might encourage a company to scale up production or invest in new product lines, knowing that they have a buffer in their material costs.In conclusion, the concept of materials cost variance is vital for any organization involved in manufacturing or production. It not only helps in assessing financial performance but also plays a critical role in strategic planning and operational efficiency. By closely monitoring and analyzing materials cost variance, businesses can make informed decisions that enhance profitability and sustainability in a competitive market. Ultimately, understanding this term allows managers to take proactive steps in managing costs effectively, ensuring that their operations remain profitable and resilient against market fluctuations.

在商业和金融的世界中，理解各种术语和概念对于有效管理和决策至关重要。其中一个经常出现在预算和财务分析中的术语是材料成本差异。这个术语指的是实际用于生产的材料成本与预期或标准材料成本之间的差异。分析材料成本差异有助于组织识别低效之处以及改善采购流程或生产方法的领域。要理解材料成本差异的重要性，必须将其分解为组成部分。“材料成本”方面指的是获取制造产品所需原材料所产生的费用。这些成本可能会因市场价格、供应商合同甚至经济条件等各种因素而波动。另一方面，“差异”表示与预定标准或预算金额的偏差。因此，当我们谈论材料成本差异时，我们实际上是在查看与原计划相比，在材料上多花了多少或少花了多少。例如，让我们考虑一家生产电子小工具的制造公司。该公司将制造一个小工具所需材料的标准成本设定为50美元。然而，由于原材料价格意外上涨，实际成本上升到每个小工具60美元。在这种情况下，材料成本差异将按以下方式计算：实际成本（60美元） - 标准成本（50美元） = 10美元不利差异。这一不利差异表明，公司在材料上的支出超过了预期，这可能会影响整体盈利能力。理解材料成本差异不仅仅是识别差异；还涉及分析这些差异背后的原因。例如，如果差异是不利的，管理层必须调查是否由于供应商价格上涨、生产过程中的低效率，或者可能是糟糕的库存管理。相反，如果差异是有利的——意味着实际材料成本低于标准成本——这可能表明有效的采购策略或减少了生产过程中的浪费。此外，随着时间的推移，跟踪材料成本差异可以提供对趋势和模式的有价值见解，这可能会影响未来的运营。例如，如果一家公司持续经历不利差异，它可能需要重新评估与供应商的关系，谈判更好的合同，或者考虑提供更好价格与质量比的替代材料。相反，一贯的有利差异可能会鼓励公司扩大生产或投资于新产品线，因为他们知道在材料成本上有缓冲。总之，材料成本差异的概念对任何参与制造或生产的组织都是至关重要的。它不仅有助于评估财务表现，还在战略规划和运营效率中发挥着关键作用。通过密切监控和分析材料成本差异，企业可以做出明智的决策，从而提高盈利能力，并在竞争激烈的市场中实现可持续发展。最终，理解这个术语使管理者能够采取积极措施有效管理成本，确保他们的运营在市场波动中保持盈利和韧性。