unfavorable variance

简明释义

不利差异

英英释义

例句

1.Management is concerned about the unfavorable variance in sales compared to last year's figures.

管理层对与去年数据相比的销售额不利差异感到担忧。

2.Due to an unfavorable variance in labor costs, the project is now over budget.

由于劳动力成本的不利差异，该项目现在超出预算。

3.The finance team needs to analyze the reasons behind the unfavorable variance in production costs.

财务团队需要分析生产成本中不利差异背后的原因。

4.The company reported an unfavorable variance in its quarterly earnings due to higher than expected operational costs.

由于运营成本高于预期，公司在季度收益中报告了不利差异。

5.An unfavorable variance in budget allocation can lead to project delays and increased expenses.

预算分配中的不利差异可能导致项目延误和费用增加。

作文

In the world of finance and accounting, understanding variances is crucial for effective management and decision-making. One term that often arises in this context is unfavorable variance, which refers to a situation where actual performance falls short of expectations. This can occur in various areas, such as budget management, sales forecasts, or production costs. The implications of an unfavorable variance can be significant, leading to financial losses and impacting overall business performance.To illustrate the concept, let’s consider a manufacturing company that has set a budget for producing 1,000 units of a product at a cost of $10 per unit. The total budgeted cost is therefore $10,000. However, due to unforeseen circumstances, such as increased material costs or labor inefficiencies, the company ends up spending $12,000 to produce the same number of units. In this case, the unfavorable variance would be $2,000, indicating that the company has exceeded its budget by this amount.Understanding the reasons behind an unfavorable variance is essential for any business. It allows management to identify problem areas and take corrective actions. For instance, if the variance is due to rising material costs, the company might explore alternative suppliers or negotiate better terms with existing ones. On the other hand, if the variance stems from labor inefficiencies, it may prompt a review of workforce training programs or operational processes.Moreover, monitoring unfavorable variances over time can reveal trends that are critical for long-term strategic planning. If a company consistently experiences negative variances in certain areas, it may need to reassess its pricing strategies, cost structure, or even market positioning. This proactive approach can help businesses remain competitive and ensure sustainable growth.In addition to identifying and addressing unfavorable variances, communication within the organization is key. Stakeholders, including management, employees, and investors, should be kept informed about significant variances and the steps being taken to address them. Transparency fosters trust and can motivate employees to contribute towards achieving financial targets.In conclusion, while an unfavorable variance can signal challenges within a business, it also provides valuable insights that can lead to improvement and innovation. By analyzing the causes of these variances and implementing strategic changes, companies can turn potential setbacks into opportunities for growth. Ultimately, the ability to manage and respond to unfavorable variances effectively is what distinguishes successful organizations from those that struggle to adapt in a constantly changing economic environment.

在金融和会计的世界中，理解差异对于有效的管理和决策至关重要。一个经常出现的术语是不利差异，它指的是实际表现低于预期的情况。这种情况可能发生在各个领域，例如预算管理、销售预测或生产成本。不利差异的影响可能是显著的，导致财务损失并影响整体业务表现。为了说明这个概念，让我们考虑一家制造公司，该公司设定了生产1000个单位产品的预算，每单位成本为10美元。因此，总预算成本为10,000美元。然而，由于不可预见的情况，比如材料成本上涨或劳动效率低下，公司最终花费12,000美元来生产相同数量的单位。在这种情况下，不利差异将为2,000美元，表明公司超出了这一金额的预算。理解不利差异背后的原因对任何企业都至关重要。这使管理层能够识别问题领域并采取纠正措施。例如，如果差异是由于材料成本上升，企业可能会探索替代供应商或与现有供应商谈判更好的条款。另一方面，如果差异源于劳动效率低下，则可能促使对员工培训项目或运营流程进行审查。此外，监控不利差异随时间的变化可以揭示对长期战略规划至关重要的趋势。如果一家公司在某些领域持续经历负差异，它可能需要重新评估其定价策略、成本结构，甚至市场定位。这种主动的方法可以帮助企业保持竞争力，并确保可持续增长。除了识别和解决不利差异外，组织内部的沟通也是关键。利益相关者，包括管理层、员工和投资者，应及时了解重大差异及正在采取的措施。透明度促进信任，并可以激励员工为实现财务目标做出贡献。总之，虽然不利差异可能表明企业面临挑战，但它也提供了宝贵的洞察，可以引导改进和创新。通过分析这些差异的原因并实施战略性变更，公司可以将潜在的挫折转化为增长的机会。最终，有效管理和应对不利差异的能力是区分成功组织与那些在不断变化的经济环境中难以适应的组织的关键。