materials price variance

简明释义

原材料价格差异,原料价格差异

英英释义

例句

1.The company reported a favorable materials price variance 材料价格差异 this quarter, indicating lower costs than expected.

公司本季度报告了有利的材料价格差异材料价格差异，表明成本低于预期。

2.The finance team will present the materials price variance 材料价格差异 analysis during the next board meeting.

财务团队将在下次董事会上展示材料价格差异材料价格差异分析。

3.A significant negative materials price variance 材料价格差异 was observed due to a rise in raw material prices.

由于原材料价格上涨，观察到显著的负材料价格差异材料价格差异。

4.To improve profitability, management is analyzing the materials price variance 材料价格差异 from last year’s production.

为了提高盈利能力，管理层正在分析去年的生产中的材料价格差异材料价格差异。

5.By controlling the materials price variance 材料价格差异, the factory was able to reduce overall production costs.

通过控制材料价格差异材料价格差异，工厂能够降低整体生产成本。

作文

In the world of business and finance, understanding various financial metrics is crucial for effective management and decision-making. One such important metric is the materials price variance, which plays a significant role in cost control and budgeting. The materials price variance refers to the difference between the actual cost of materials used in production and the standard cost that was expected. This variance can provide valuable insights into how well a company is managing its material costs and whether it is staying within budget. To elaborate further, let's consider a manufacturing company that produces electronic devices. The company sets a standard cost for the materials required to manufacture each device based on historical data and market trends. For instance, if the standard cost of plastic used in a smartphone is set at $2 per unit, but the actual cost turns out to be $2.50 due to a surge in raw material prices, the materials price variance would be unfavorable. In this case, the variance would amount to $0.50 per unit, indicating that the company is spending more on materials than anticipated.On the other hand, if the actual cost of materials comes in at $1.80 per unit, the materials price variance would be favorable, reflecting a savings of $0.20 per unit. This positive variance can result from effective negotiation with suppliers, bulk purchasing discounts, or a decrease in market prices. Understanding these variances allows managers to identify trends over time and make informed decisions about pricing, supplier contracts, and budgeting.Moreover, analyzing the materials price variance helps businesses pinpoint specific areas where they can improve efficiency and reduce costs. For example, if a consistent unfavorable variance is observed over several months, it may indicate that the company needs to reevaluate its sourcing strategies or explore alternative suppliers. Conversely, a favorable variance could signal that the company is successfully managing its supply chain and should consider investing in additional capacity to take advantage of lower material costs.In summary, the materials price variance is a key performance indicator that provides insight into the effectiveness of a company's material cost management. By regularly monitoring this metric, businesses can make strategic decisions that enhance profitability and operational efficiency. Ultimately, understanding and mastering the concept of materials price variance is essential for any organization aiming to thrive in a competitive market. It not only aids in maintaining budgetary discipline but also fosters a proactive approach to managing costs and improving overall financial performance.

在商业和金融的世界中，理解各种财务指标对于有效管理和决策至关重要。其中一个重要的指标是材料价格差异，它在成本控制和预算编制中发挥着重要作用。材料价格差异指的是生产中实际使用的材料成本与预期的标准成本之间的差异。这种差异可以为公司如何管理材料成本以及是否保持在预算范围内提供有价值的见解。进一步阐述，让我们考虑一家生产电子设备的制造公司。该公司根据历史数据和市场趋势，为每个设备所需的材料设定标准成本。例如，如果智能手机所用塑料的标准成本设定为每单位2美元，但由于原材料价格激增，实际成本变为每单位2.50美元，那么材料价格差异将是不利的。在这种情况下，差异将达到每单位0.50美元，表明公司在材料上的支出超出了预期。另一方面，如果材料的实际成本为每单位1.80美元，则材料价格差异将是有利的，反映出每单位节省0.20美元。这一积极的差异可能源于与供应商的有效谈判、大宗采购折扣或市场价格的下降。理解这些差异使管理者能够识别长期趋势，并就定价、供应商合同和预算做出明智的决策。此外，分析材料价格差异有助于企业找出可以提高效率和降低成本的具体领域。例如，如果在几个月内观察到持续的不利差异，这可能表明公司需要重新评估其采购策略或探索替代供应商。相反，有利的差异可能表明公司成功管理了其供应链，并应考虑投资于额外的产能，以利用较低的材料成本。总之，材料价格差异是一个关键绩效指标，提供了对公司材料成本管理有效性的洞察。通过定期监测这一指标，企业可以做出增强盈利能力和运营效率的战略决策。最终，理解和掌握材料价格差异的概念对于任何希望在竞争激烈的市场中蓬勃发展的组织都是必不可少的。它不仅有助于保持预算纪律，还促进了主动管理成本和改善整体财务表现的方法。