variance analysis

简明释义

方差分析

英英释义

例句

1.The quarterly report included a variance analysis that highlighted significant revenue shortfalls.

季度报告包含了一个差异分析，突出了显著的收入短缺。

2.After completing the variance analysis, the team was able to propose actionable solutions.

完成差异分析后，团队能够提出可行的解决方案。

3.By conducting a variance analysis, the company identified areas where costs could be reduced.

通过进行差异分析，公司识别出可以减少成本的领域。

4.Management used variance analysis to assess the performance of different departments.

管理层利用差异分析来评估不同部门的表现。

5.The finance team performed a detailed variance analysis to understand the differences between budgeted and actual expenses.

财务团队进行了详细的差异分析，以了解预算与实际开支之间的差异。

作文

Variance analysis is a crucial tool used in financial management and accounting to assess the differences between planned financial outcomes and actual results. By employing variance analysis, businesses can identify areas where performance deviates from expectations, allowing them to make informed decisions for future strategies. The primary purpose of variance analysis is to provide insights into why variances occur, whether they are favorable or unfavorable, and how they impact overall business performance.For instance, consider a manufacturing company that has set a budget for its production costs. At the end of the month, the actual production costs are significantly higher than the budgeted amount. Through variance analysis, the finance team can break down the costs to understand the reasons behind this discrepancy. They may find that the increase is due to higher raw material prices, labor costs, or inefficiencies in the production process. By pinpointing these factors, the company can address the issues, renegotiate supplier contracts, or implement better training programs for employees to enhance productivity.Moreover, variance analysis is not limited to cost management; it also applies to revenue analysis. Companies often set sales targets based on market research and historical data. If actual sales fall short of these targets, variance analysis can help determine whether the shortfall is due to external factors, such as economic downturns or increased competition, or internal factors, such as ineffective marketing strategies or poor customer service.The process of conducting variance analysis typically involves several steps. First, organizations must establish a baseline or standard against which actual performance will be measured. This could be a budget, forecast, or previous year’s results. Next, actual performance data is collected and compared to the established standards. The differences, or variances, are then calculated and categorized into favorable or unfavorable. Favorable variances indicate better-than-expected performance, while unfavorable variances signal areas needing improvement.Once the variances are identified, the next step is to analyze the causes. This may involve gathering additional data, conducting interviews with department heads, or reviewing operational processes. Understanding the root causes of variances is essential for developing effective corrective actions. For example, if a company discovers that a significant portion of its unfavorable variance in labor costs is due to overtime pay, it may choose to hire additional staff or adjust work schedules to minimize overtime expenses.In conclusion, variance analysis serves as an invaluable mechanism for organizations to monitor their financial health and operational efficiency. By systematically analyzing variances, businesses can gain a clearer understanding of their performance, identify trends, and make necessary adjustments to achieve their goals. In today’s fast-paced business environment, the ability to respond swiftly to variances can mean the difference between success and failure. Therefore, mastering variance analysis is essential for any organization aiming to thrive in a competitive landscape.

差异分析是财务管理和会计中一种重要工具，用于评估计划财务结果与实际结果之间的差异。通过运用差异分析，企业可以识别出业绩偏离预期的领域，从而为未来的战略制定提供信息支持。差异分析的主要目的是提供有关差异发生原因的洞察，无论是有利的还是不利的，以及它们对整体业务绩效的影响。例如，考虑一家设定了生产成本预算的制造公司。在一个月结束时，实际生产成本明显高于预算金额。通过差异分析，财务团队可以分解成本，以了解这一差异背后的原因。他们可能发现，成本增加是由于原材料价格上涨、劳动力成本上升或生产过程中的低效率。通过确定这些因素，公司可以解决问题，重新谈判供应商合同，或实施更好的员工培训计划以提高生产力。此外，差异分析不仅限于成本管理；它也适用于收入分析。公司通常根据市场研究和历史数据设定销售目标。如果实际销售未能达到这些目标，差异分析可以帮助确定短缺是由于外部因素，如经济衰退或竞争加剧，还是内部因素，如营销策略无效或客户服务差劲。进行差异分析的过程通常包括几个步骤。首先，组织必须建立一个基准或标准，以便测量实际绩效。这可以是预算、预测或前一年的结果。接下来，收集实际绩效数据并与已建立的标准进行比较。然后计算差异，并将其分类为有利或不利。有利差异表示表现优于预期，而不利差异则表明需要改进的领域。一旦识别出差异，下一步是分析原因。这可能涉及收集额外数据、与部门负责人进行访谈或审查操作流程。理解差异的根本原因对于制定有效的纠正措施至关重要。例如，如果一家公司发现其在劳动力成本方面的不利差异很大一部分是由于加班费，那么它可能会选择雇佣更多员工或调整工作时间表以减少加班费用。总之，差异分析作为一种宝贵的机制，帮助组织监控其财务健康和运营效率。通过系统地分析差异，企业可以更清晰地了解其绩效，识别趋势，并做出必要的调整以实现其目标。在当今快速变化的商业环境中，迅速响应差异的能力可能意味着成功与失败之间的区别。因此，掌握差异分析对于任何希望在竞争激烈的市场中蓬勃发展的组织来说都是至关重要的。