unfavorable standard cost variance

简明释义

不利标准成本差异

英英释义

例句

1.The finance team reported an unfavorable standard cost variance for the last quarter, indicating that production costs exceeded the budgeted amounts.

财务团队报告了上个季度的不利的标准成本差异，这表明生产成本超过了预算金额。

2.To address the unfavorable standard cost variance, the company decided to renegotiate supplier contracts.

为了应对不利的标准成本差异，公司决定重新谈判供应商合同。

3.Management is concerned about the unfavorable standard cost variance in the manufacturing department, as it affects overall profitability.

管理层对制造部门的不利的标准成本差异感到担忧，因为这影响了整体盈利能力。

4.After analyzing the reports, we found that the unfavorable standard cost variance was a result of inefficient labor practices.

在分析报告后，我们发现不利的标准成本差异是由于劳动效率低下造成的。

5.The unfavorable standard cost variance was primarily due to higher raw material prices this year.

今年的不利的标准成本差异主要是由于原材料价格上涨。

作文

In the world of business and finance, understanding costs is crucial for effective management and strategic planning. One important concept that often arises in this context is the term unfavorable standard cost variance. This term refers to a situation where the actual costs incurred exceed the expected or standard costs set by a company. When a company establishes standard costs, it does so based on historical data, market conditions, and operational efficiencies. These standards serve as benchmarks against which actual performance can be measured. However, when the actual costs are higher than these standards, it results in what is known as an unfavorable standard cost variance (不利的标准成本差异). An unfavorable standard cost variance can arise from various factors, including increased material costs, labor inefficiencies, or unexpected overhead expenses. For example, if a manufacturing company sets a standard cost of $10 per unit for raw materials but finds that the actual cost is $12 per unit, it experiences an unfavorable standard cost variance. This discrepancy can have significant implications for the company's profitability and overall financial health.The identification of an unfavorable standard cost variance is essential for management as it signals the need for investigation and corrective action. Companies must analyze the reasons behind the variance to determine whether it is a one-time occurrence or indicative of a larger trend. For instance, if labor costs have risen due to new regulations or if the quality of materials has decreased, management may need to adjust their purchasing strategies or renegotiate contracts with suppliers.Addressing an unfavorable standard cost variance requires a proactive approach. Organizations may implement various strategies such as improving operational efficiencies, investing in employee training, or seeking alternative suppliers to mitigate costs. Additionally, conducting regular variance analyses allows companies to stay ahead of potential issues and make informed decisions based on real-time data.Moreover, communicating the reasons for an unfavorable standard cost variance to stakeholders is vital. Transparency in financial reporting builds trust with investors and provides employees with a clear understanding of the company's financial challenges. By fostering an environment of open communication, organizations can rally their teams to work towards solutions that enhance productivity and reduce costs.In conclusion, the concept of unfavorable standard cost variance plays a critical role in financial management. It serves as a warning signal for businesses, prompting them to investigate and take corrective actions when actual costs deviate from standard expectations. By understanding and addressing these variances, companies can better manage their resources, improve profitability, and ultimately achieve long-term success in a competitive marketplace.

在商业和金融领域，理解成本对于有效管理和战略规划至关重要。一个常常出现的重要概念是术语不利的标准成本差异。这个术语指的是实际发生的成本超过公司设定的预期或标准成本的情况。当公司建立标准成本时，是基于历史数据、市场条件和运营效率。这些标准作为衡量实际绩效的基准。然而，当实际成本高于这些标准时，就会产生所谓的不利的标准成本差异。不利的标准成本差异可能由于多种因素而产生，包括材料成本上升、劳动力效率低下或意外的间接费用。例如，如果一家制造公司为原材料设定的标准成本为每单位10美元，但发现实际成本为每单位12美元，那么它就经历了不利的标准成本差异。这种差异可能对公司的盈利能力和整体财务健康产生重大影响。识别不利的标准成本差异对管理层至关重要，因为它发出需要调查和纠正行动的信号。公司必须分析差异背后的原因，以确定这是一次性事件还是更大趋势的表现。例如，如果由于新法规导致劳动成本上升，或者材料质量下降，管理层可能需要调整采购策略或与供应商重新谈判合同。解决不利的标准成本差异需要一种积极主动的方法。组织可以实施各种策略，例如提高运营效率、投资于员工培训或寻找替代供应商以减轻成本。此外，定期进行差异分析使公司能够提前应对潜在问题，并根据实时数据做出明智决策。此外，将不利的标准成本差异的原因传达给利益相关者至关重要。财务报告的透明度与投资者建立信任，并为员工提供公司财务挑战的清晰理解。通过营造开放沟通的环境，组织可以团结团队共同努力，寻找提高生产力和降低成本的解决方案。总之，不利的标准成本差异的概念在财务管理中扮演着关键角色。它作为企业的警告信号，促使企业在实际成本偏离标准预期时进行调查和采取纠正措施。通过理解和解决这些差异，公司可以更好地管理资源、提高盈利能力，并最终在竞争激烈的市场中实现长期成功。