direct materials cost variance

简明释义

直接原材料成本差异

英英释义

例句

1.Management decided to implement stricter controls after noticing a consistent direct materials cost variance over the past year.

管理层决定在注意到过去一年中持续存在的直接材料成本差异后实施更严格的控制。

2.Understanding the direct materials cost variance helps us improve our budgeting process.

理解直接材料成本差异有助于我们改善预算流程。

3.The company analyzed the direct materials cost variance to identify areas where they could reduce expenses.

公司分析了直接材料成本差异，以确定可以减少开支的领域。

4.The finance team presented the direct materials cost variance report during the monthly meeting.

财务团队在月会上呈现了直接材料成本差异报告。

5.A significant direct materials cost variance was reported this quarter, prompting a review of supplier contracts.

本季度报告了显著的直接材料成本差异，促使对供应商合同进行审查。

作文

In the world of manufacturing and production, understanding costs is crucial for maintaining profitability and efficiency. One key concept that managers and accountants focus on is the direct materials cost variance. This term refers to the difference between the actual cost of direct materials used in production and the standard cost that was expected. By analyzing this variance, businesses can gain insights into their operational efficiency and make informed decisions to improve their processes.To break it down further, direct materials are the raw materials that can be directly traced to the finished product. For instance, in a furniture manufacturing company, the wood used to create a table would be considered a direct material. The cost associated with these materials is not just about the price paid to suppliers but also includes factors like waste, theft, and inefficiencies during the production process.The direct materials cost variance is calculated by taking the actual cost of the materials used and subtracting the standard cost, which is predetermined based on historical data and expected market prices. If the result is positive, it indicates that the actual costs were higher than expected, leading to unfavorable variances. Conversely, a negative result shows that the actual costs were lower, resulting in favorable variances.Understanding the implications of the direct materials cost variance is essential for any business. A significant unfavorable variance may indicate issues such as supplier price increases, poor negotiation strategies, or inefficient use of materials during production. For example, if a company consistently finds itself over budget due to high material costs, it may need to reevaluate its supplier contracts or investigate potential wastage in the production process.On the other hand, a favorable variance can suggest that a company is effectively managing its resources, perhaps by negotiating better prices with suppliers or reducing waste through more efficient production techniques. This information is invaluable as it allows managers to identify best practices that can be replicated across the organization.Moreover, tracking the direct materials cost variance over time can reveal trends that are critical for strategic planning. For instance, if a company notices a consistent upward trend in material costs, it may need to adjust its pricing strategy or explore alternative materials that could maintain quality while reducing costs. In conclusion, the direct materials cost variance is more than just a number on a financial report; it is a vital indicator of a company's operational efficiency and financial health. By closely monitoring and analyzing this variance, businesses can make informed decisions that enhance productivity, reduce costs, and ultimately improve profitability. Understanding this concept is essential for anyone involved in the financial management of a manufacturing firm, as it directly impacts the bottom line and the overall success of the organization.

在制造和生产的世界中，理解成本对维持盈利能力和效率至关重要。管理者和会计师关注的一个关键概念是直接材料成本差异。这个术语指的是实际用于生产的直接材料成本与预期的标准成本之间的差异。通过分析这种差异，企业可以获得有关其运营效率的见解，并做出明智的决策以改善其流程。进一步分析，直接材料是可以直接追溯到成品的原材料。例如，在一家家具制造公司中，用于制作桌子的木材将被视为直接材料。这些材料相关的成本不仅仅是支付给供应商的价格，还包括浪费、盗窃和生产过程中效率低下等因素。直接材料成本差异的计算方法是将实际使用的材料成本减去标准成本，后者是基于历史数据和预期市场价格预先确定的。如果结果为正，则表示实际成本高于预期，导致不利差异。相反，负结果表明实际成本较低，从而导致有利差异。理解直接材料成本差异的含义对于任何企业都是至关重要的。显著的不利差异可能表明存在问题，例如供应商价格上涨、谈判策略不佳或生产过程中材料使用效率低下。例如，如果一家公司由于高材料成本而持续超出预算，它可能需要重新评估其供应商合同或调查生产过程中潜在的浪费。另一方面，有利差异可以表明公司有效地管理其资源，可能通过与供应商谈判更好的价格或通过更高效的生产技术减少浪费。这些信息是无价的，因为它使管理者能够识别可以在整个组织中复制的最佳实践。此外，随着时间推移跟踪直接材料成本差异可以揭示对战略规划至关重要的趋势。例如，如果一家公司注意到材料成本持续上升的趋势，可能需要调整其定价策略或探索替代材料，以保持质量的同时降低成本。总之，直接材料成本差异不仅仅是财务报告上的一个数字；它是公司运营效率和财务健康的重要指标。通过密切监测和分析这种差异，企业可以做出明智的决策，从而提高生产力、降低成本，并最终改善盈利能力。理解这一概念对于任何参与制造企业财务管理的人来说都是必不可少的，因为它直接影响底线和组织的整体成功。