materials mix variance

简明释义

原料成分差异，原料搭配差异

英英释义

例句

1.A significant materials mix variance indicated that the wrong type of raw materials was used in the manufacturing process.

显著的材料组合差异表明在制造过程中使用了错误类型的原材料。

2.By monitoring the materials mix variance, the company was able to improve its budgeting accuracy.

通过监控材料组合差异，公司能够提高预算的准确性。

3.The financial report highlighted a negative materials mix variance that affected overall profitability.

财务报告强调了一个负的材料组合差异，这影响了整体盈利能力。

4.Adjusting the materials mix variance can lead to better resource allocation in future projects.

调整材料组合差异可以在未来项目中实现更好的资源分配。

5.The production manager analyzed the materials mix variance to identify cost-saving opportunities.

生产经理分析了材料组合差异以识别节省成本的机会。

作文

In the world of manufacturing and production, understanding costs is essential for maintaining profitability and efficiency. One concept that plays a significant role in cost management is the materials mix variance. This term refers to the difference between the actual cost of materials used in production and the expected cost based on a predetermined mix of materials. Essentially, it helps businesses analyze whether they are using their resources effectively or if there are discrepancies that need to be addressed.To comprehend the significance of materials mix variance, it is crucial to first understand what is meant by 'materials mix.' In any production process, various raw materials are often combined to create a final product. Each type of material has its own cost and contributes differently to the overall quality and characteristics of the product. For instance, in the food industry, a manufacturer might use different types of flour, sugar, and flavorings to make a cake. The specific proportions of each ingredient will affect not only the taste and texture but also the cost of production.When a company sets its budget and forecasts the cost of production, it establishes an expected materials mix. This expected mix is based on historical data, market trends, and production needs. However, actual production may deviate from this expected mix due to various factors such as changes in supplier prices, availability of materials, or even changes in consumer preferences. This is where materials mix variance becomes relevant.Calculating materials mix variance involves comparing the actual cost of materials used with the standard cost that was anticipated. If the actual cost is higher than expected, it indicates an unfavorable variance, suggesting that the company may be spending more on materials than planned. Conversely, if the actual cost is lower, it reflects a favorable variance, indicating cost savings.Understanding these variances allows companies to make informed decisions about their procurement strategies and production processes. For example, if a business discovers a consistent unfavorable materials mix variance, it may need to investigate why certain materials are costing more than expected. This could lead to negotiations with suppliers, exploring alternative materials, or adjusting the production process to optimize costs.Moreover, tracking materials mix variance over time can reveal trends that inform strategic planning. For instance, if a particular material consistently leads to unfavorable variances, it may signal a need to reassess its role in the production process or consider alternative sources. On the other hand, if certain materials consistently yield favorable variances, a company might choose to increase their usage, thus enhancing profitability.In conclusion, the concept of materials mix variance is a vital tool for manufacturers aiming to control costs and improve efficiency. By analyzing the differences between expected and actual material costs, businesses can gain insights into their production processes and make data-driven decisions. Ultimately, mastering the understanding of materials mix variance can lead to better resource management, enhanced profitability, and a more competitive edge in the market.In summary, materials mix variance (材料组合差异) 是一种用于评估实际材料成本与预期成本之间差异的工具，帮助企业优化资源使用和控制生产成本。通过深入分析这些差异，企业能够做出更明智的决策，从而提高整体效率和盈利能力。

在制造和生产的世界中，理解成本对保持盈利能力和效率至关重要。一个在成本管理中发挥重要作用的概念是材料组合差异。这个术语指的是在生产中使用的实际材料成本与基于预定材料组合的预期成本之间的差异。基本上，它帮助企业分析他们是否有效地使用资源，或者是否存在需要解决的不一致之处。要理解材料组合差异的重要性，首先必须了解“材料组合”是什么意思。在任何生产过程中，通常会将各种原材料结合在一起以创建最终产品。每种材料都有其自身的成本，并且对产品的整体质量和特性有不同的贡献。例如，在食品行业，制造商可能会使用不同类型的面粉、糖和香料来制作蛋糕。每种成分的具体比例不仅会影响味道和质地，还会影响生产成本。当公司设定预算并预测生产成本时，它会建立一个预期的材料组合。这个预期组合是基于历史数据、市场趋势和生产需求。然而，实际生产可能由于各种因素偏离这一预期组合，例如供应商价格变化、材料可用性或消费者偏好变化。这就是材料组合差异变得相关的地方。计算材料组合差异涉及将实际使用的材料成本与预期的标准成本进行比较。如果实际成本高于预期，则表示出现不利差异，表明公司在材料上的支出可能超过计划。相反，如果实际成本较低，则反映出有利差异，表明节省了成本。理解这些差异使公司能够就采购策略和生产流程做出明智的决策。例如，如果企业发现持续存在不利的材料组合差异，则可能需要调查某些材料为何成本高于预期。这可能导致与供应商的谈判、探索替代材料或调整生产过程以优化成本。此外，跟踪材料组合差异随时间的变化可以揭示出有助于战略规划的趋势。例如，如果某种材料持续导致不利差异，可能表明需要重新评估其在生产过程中的作用或考虑替代来源。另一方面，如果某些材料持续产生有利差异，公司可能会选择增加其使用，从而提高盈利能力。总之，材料组合差异的概念是制造商控制成本和提高效率的重要工具。通过分析预期与实际材料成本之间的差异，企业可以获得对其生产过程的洞察并做出基于数据的决策。最终，掌握材料组合差异的理解可以带来更好的资源管理、增强盈利能力以及在市场中更具竞争优势。总之，材料组合差异是评估实际材料成本与预期成本之间差异的工具，帮助企业优化资源使用和控制生产成本。通过深入分析这些差异，企业能够做出更明智的决策，从而提高整体效率和盈利能力。