direct materials purchases budget

简明释义

直接原材料采购预算

英英释义

例句

1.To improve efficiency, the manager adjusted the direct materials purchases budget for the upcoming quarter.

为了提高效率，经理调整了下个季度的直接材料采购预算。

2.Adjustments to the direct materials purchases budget were necessary due to unexpected price increases.

由于意外的价格上涨，对直接材料采购预算的调整是必要的。

3.A detailed analysis of the direct materials purchases budget helped identify areas for cost reduction.

对直接材料采购预算的详细分析帮助识别出成本削减的领域。

4.The company reviewed its direct materials purchases budget to ensure they stay within financial limits.

公司审查了他们的直接材料采购预算以确保他们在财务限制内。

5.The finance team presented the direct materials purchases budget during the annual planning meeting.

财务团队在年度规划会议上展示了直接材料采购预算。

作文

In the world of business and finance, effective budgeting is crucial for the success of any organization. One important aspect of budgeting is the planning of material costs, which is often referred to as the direct materials purchases budget. This budget plays a vital role in determining how much money a company will allocate for purchasing raw materials needed for production. Understanding this concept is essential for managers and financial planners alike, as it directly impacts the overall financial health of a business.The direct materials purchases budget essentially outlines the expected costs associated with acquiring the direct materials required for manufacturing products. Direct materials are those that can be directly traced to the finished goods, such as wood for furniture, fabric for clothing, or metal for machinery. By preparing a detailed budget for these materials, companies can ensure they have sufficient funds to meet their production needs without overspending.To create an effective direct materials purchases budget, businesses must first analyze their production requirements. This involves forecasting the number of units they intend to produce and identifying the quantity of each type of direct material needed. For example, if a furniture manufacturer plans to produce 100 chairs, they must calculate the amount of wood, nails, and varnish required for that production run.Once the material requirements are established, the next step is to determine the cost of these materials. This can involve researching current market prices, negotiating with suppliers, and considering any potential price fluctuations. By accurately estimating these costs, businesses can create a realistic direct materials purchases budget that reflects their financial capabilities.Moreover, the direct materials purchases budget should also take into account any lead times associated with material procurement. Businesses must ensure that they order materials well in advance to avoid production delays. This means incorporating factors such as supplier reliability and shipping times into the budgeting process.Another key aspect of the direct materials purchases budget is its role in cash flow management. Companies need to align their material purchase schedules with their cash flow cycles to ensure they have adequate funds available when payments are due. This requires careful planning and coordination between the production and finance departments.In addition to facilitating efficient operations, the direct materials purchases budget can also serve as a tool for performance evaluation. By comparing actual material costs against the budgeted amounts, businesses can identify variances and determine the reasons behind them. This analysis can provide valuable insights into operational efficiency, supplier performance, and cost control measures.Furthermore, the direct materials purchases budget is not static; it should be regularly reviewed and adjusted as necessary. Changes in production plans, market conditions, or supplier relationships can all impact material costs. Therefore, maintaining flexibility in budgeting allows companies to respond effectively to these changes and maintain financial stability.In conclusion, the direct materials purchases budget is a fundamental component of a company's overall budgeting strategy. It provides a framework for managing material costs, ensuring that businesses can meet their production goals while maintaining financial health. By understanding and implementing an effective direct materials purchases budget, organizations can enhance their operational efficiency, improve cash flow management, and ultimately drive profitability.

在商业和金融的世界中，有效的预算对于任何组织的成功至关重要。预算的一个重要方面是材料成本的规划，这通常被称为直接材料采购预算。这个预算在确定公司将分配多少资金用于购买生产所需的原材料方面起着至关重要的作用。理解这一概念对于管理者和财务规划者来说都至关重要，因为它直接影响到企业的整体财务健康。直接材料采购预算基本上概述了与获取制造产品所需的直接材料相关的预期成本。直接材料是那些可以直接追溯到成品的材料，例如家具的木材、服装的面料或机械的金属。通过为这些材料准备详细的预算，公司可以确保他们有足够的资金来满足生产需求，而不至于超支。要创建有效的直接材料采购预算，企业必须首先分析其生产需求。这涉及预测他们打算生产的单位数量，并确定每种直接材料所需的数量。例如，如果一家家具制造商计划生产100把椅子，他们必须计算出该生产批次所需的木材、钉子和清漆的数量。一旦确定了材料需求，下一步就是确定这些材料的成本。这可能涉及研究当前市场价格、与供应商谈判以及考虑任何潜在的价格波动。通过准确估算这些成本，企业可以创建一个反映其财务能力的现实的直接材料采购预算。此外，直接材料采购预算还应考虑与材料采购相关的任何交货时间。企业必须确保提前订购材料，以避免生产延误。这意味着在预算过程中需要考虑供应商的可靠性和运输时间等因素。直接材料采购预算的另一个关键方面是其在现金流管理中的作用。公司需要将材料采购时间表与现金流周期对齐，以确保在付款到期时有足够的资金可用。这需要生产和财务部门之间的仔细规划和协调。除了促进高效运营外，直接材料采购预算还可以作为绩效评估的工具。通过将实际材料成本与预算金额进行比较，企业可以识别差异并确定其原因。这种分析可以提供有关操作效率、供应商表现和成本控制措施的宝贵见解。此外，直接材料采购预算不是静态的；它应该定期审查并根据需要进行调整。生产计划、市场条件或供应商关系的变化都可能影响材料成本。因此，在预算中保持灵活性使公司能够有效应对这些变化并保持财务稳定。总之，直接材料采购预算是公司整体预算策略的基本组成部分。它为管理材料成本提供了框架，确保企业能够实现生产目标，同时保持财务健康。通过理解和实施有效的直接材料采购预算，组织可以提高运营效率，改善现金流管理，并最终推动盈利能力。