materials quantity variance

简明释义

原材料用量差异

英英释义

例句

1.The production report highlighted a materials quantity variance that needed immediate attention.

生产报告强调了一个需要立即关注的材料数量差异。

2.The manager analyzed the materials quantity variance to determine if the production team was using more raw materials than planned.

经理分析了材料数量差异以确定生产团队是否使用的原材料超过了计划。

3.A significant materials quantity variance can indicate inefficiencies in the manufacturing process.

显著的材料数量差异可能表明制造过程中的低效率。

4.To improve cost control, the accountant regularly reports on the materials quantity variance each month.

为了改善成本控制，会计每月定期报告材料数量差异。

5.By investigating the materials quantity variance, we found that a supplier had delivered incorrect quantities.

通过调查材料数量差异，我们发现供应商交付了错误的数量。

作文

In the realm of manufacturing and production, understanding the various components that affect costs is crucial for maintaining profitability. One important concept in this regard is materials quantity variance, which refers to the difference between the actual quantity of materials used in production and the standard quantity expected to be used, multiplied by the standard cost per unit of material. This variance can significantly impact a company's overall financial performance and operational efficiency.To illustrate the significance of materials quantity variance, consider a hypothetical company that manufactures furniture. The company has established standard costs and quantities for the materials required to produce each piece of furniture. For instance, if a chair is expected to require 5 kilograms of wood at a cost of $10 per kilogram, the total standard cost for the wood would be $50. However, during a particular production run, the company uses 6 kilograms of wood for the same chair, leading to an excess usage of 1 kilogram.This excess usage results in a materials quantity variance that needs to be analyzed. The actual cost incurred for the additional wood may vary, but assuming the cost remains the same, the variance would amount to: (Actual Quantity - Standard Quantity) x Standard Cost = (6 kg - 5 kg) x $10 = $10. This indicates that the company spent an extra $10 on materials due to the increased quantity used.Understanding the reasons behind materials quantity variance is essential for effective management. Various factors could contribute to this variance, such as employee inefficiencies, equipment malfunctions, or even changes in the quality of raw materials. For example, if the wood supplied was of lower quality, it might require more material to achieve the desired strength and durability in the final product. In such cases, the management must investigate the root causes of the variance to implement corrective actions.Furthermore, analyzing materials quantity variance helps in budgeting and forecasting future production costs. By identifying trends in material usage, companies can adjust their standards and expectations accordingly. If a pattern of excess material usage emerges, it may prompt a review of production processes or supplier contracts to mitigate future variances.Additionally, the impact of materials quantity variance extends beyond mere cost implications. It can also affect inventory management and cash flow. Excessive material usage may lead to higher inventory levels, tying up capital that could be used elsewhere in the business. Conversely, if a company consistently underestimates its material requirements, it may face stockouts, disrupting production schedules and potentially harming customer satisfaction.In conclusion, materials quantity variance is a vital metric in the manufacturing industry that reflects the efficiency of material usage in production. Understanding and managing this variance is key to maintaining profitability and operational effectiveness. Companies must regularly analyze their variances, investigate the underlying causes, and make necessary adjustments to improve their production processes. By doing so, they can enhance their overall performance and ensure long-term success in a competitive market.

在制造和生产领域，理解影响成本的各种因素对保持盈利能力至关重要。一个重要的概念是材料数量差异，它指的是实际使用的材料数量与预期使用的标准数量之间的差异，乘以每单位材料的标准成本。这种差异可能会显著影响公司的整体财务表现和运营效率。为了说明材料数量差异的重要性，考虑一个假设的家具制造公司。该公司为生产每件家具所需的材料建立了标准成本和数量。例如，如果一把椅子预计需要5公斤木材，成本为每公斤10美元，那么木材的总标准成本将为50美元。然而，在某个特定的生产过程中，公司为同一把椅子使用了6公斤木材，导致多使用了1公斤。这种多余的使用导致了需要分析的材料数量差异。实际支出的额外木材成本可能会有所不同，但假设成本保持不变，则差异金额为：（实际数量 - 标准数量）x 标准成本 = （6公斤 - 5公斤）x 10美元 = 10美元。这表明公司因使用的材料数量增加而多花了10美元。理解材料数量差异背后的原因对于有效管理至关重要。多种因素可能导致这种差异，例如员工效率低下、设备故障，甚至原材料质量的变化。例如，如果供应的木材质量较低，可能需要更多的材料才能在最终产品中达到所需的强度和耐用性。在这种情况下，管理层必须调查差异的根本原因，以实施纠正措施。此外，分析材料数量差异有助于预算和预测未来的生产成本。通过识别材料使用的趋势，公司可以相应地调整其标准和预期。如果出现过量材料使用的模式，可能会促使对生产过程或供应商合同进行审查，以减轻未来的差异。此外，材料数量差异的影响不仅限于成本影响。它还可能影响库存管理和现金流。过多的材料使用可能导致库存水平上升，占用本可用于其他业务的资金。相反，如果一家公司持续低估其材料需求，可能会面临缺货，打乱生产计划，并可能损害客户满意度。总之，材料数量差异是制造业中的一个重要指标，反映了生产中材料使用的效率。理解和管理这种差异是保持盈利能力和运营有效性的关键。公司必须定期分析其差异，调查潜在原因，并做出必要的调整以改善生产过程。通过这样做，他们可以提高整体表现，并确保在竞争激烈的市场中实现长期成功。