materials variance

简明释义

材料差异

英英释义

例句

1.Management is concerned about the materials variance and has called for a review of the production process.

管理层对材料差异表示担忧，并要求对生产过程进行审查。

2.The company implemented new software to track materials variance more accurately.

公司实施了新软件，以更准确地跟踪材料差异。

3.The accountant reported a significant materials variance for the last quarter, indicating higher costs than expected.

会计报告了上个季度显著的材料差异，表明成本高于预期。

4.A detailed analysis of the materials variance revealed issues in inventory management.

对材料差异的详细分析揭示了库存管理中的问题。

5.To reduce materials variance, the purchasing department negotiated better rates with suppliers.

为了减少材料差异，采购部门与供应商谈判获得更好的价格。

作文

In the world of manufacturing and production, understanding costs is crucial for maintaining profitability and efficiency. One of the key concepts in cost accounting is materials variance, which refers to the difference between the actual cost of materials used in production and the budgeted or standard cost. This variance can provide valuable insights into the performance of a business and help identify areas for improvement.To begin with, it is important to differentiate between two types of materials variance: the price variance and the quantity variance. Price variance occurs when there is a difference between the actual price paid for materials and the standard price that was expected. For instance, if a company planned to pay $10 per unit for a certain material but ended up paying $12, the price variance would be unfavorable, indicating that the company spent more than anticipated.On the other hand, quantity variance arises when there is a difference between the actual quantity of materials used and the standard quantity that was expected to be used for the production output. For example, if a company expected to use 100 units of a material to produce 100 products but actually used 120 units, this would indicate an unfavorable quantity variance, suggesting inefficiencies in the production process.Analyzing materials variance is essential for managers as it allows them to pinpoint specific issues within their operations. If a company consistently faces unfavorable price variances, it may need to reevaluate its suppliers or negotiate better pricing agreements. Similarly, if quantity variances are frequently unfavorable, it could indicate problems such as waste, inefficiency, or poor training of employees in handling materials.Furthermore, addressing materials variance can lead to significant cost savings. By identifying the root causes of these variances, companies can implement strategies to reduce material costs and improve overall efficiency. For instance, if a business discovers that a particular supplier is consistently providing materials at a higher price, it might choose to source from a different supplier or negotiate bulk purchasing discounts.Moreover, tracking materials variance over time can help businesses monitor trends and make informed decisions. For example, if a company notices that its price variance is increasing, it may indicate a broader market trend affecting material prices, prompting management to adjust their budgeting and forecasting accordingly. Conversely, a decrease in quantity variance might suggest improvements in production processes or employee training programs.In conclusion, materials variance is a vital concept in cost accounting that helps businesses understand their material costs and identify areas for improvement. By analyzing both price and quantity variances, managers can gain insights into their operations, address inefficiencies, and ultimately enhance profitability. Understanding and managing materials variance not only supports better financial performance but also contributes to the overall success of a manufacturing business.

在制造和生产的世界中，理解成本对于保持盈利能力和效率至关重要。成本会计中的一个关键概念是材料差异，它指的是实际用于生产的材料成本与预算或标准成本之间的差异。这种差异可以提供有关企业绩效的宝贵见解，并帮助识别改进的领域。首先，重要的是要区分两种类型的材料差异：价格差异和数量差异。价格差异发生在实际支付的材料价格与预期的标准价格之间存在差异时。例如，如果一家公司计划为某种材料支付10美元每单位，但最终支付了12美元，那么价格差异将是不可取的，表明公司支出超出了预期。另一方面，数量差异发生在实际使用的材料数量与预期用于生产产出的标准数量之间存在差异时。例如，如果一家公司预计使用100单位材料生产100个产品，但实际上使用了120单位，这将表明数量差异是不利的，暗示生产过程中存在低效。分析材料差异对管理者至关重要，因为它使他们能够准确定位运营中的具体问题。如果一家公司持续面临不利的价格差异，它可能需要重新评估其供应商或重新谈判更好的定价协议。同样，如果数量差异经常不利，这可能表明存在浪费、低效或员工在处理材料时培训不当等问题。此外，解决材料差异可以带来显著的成本节约。通过识别这些差异的根本原因，公司可以实施策略以降低材料成本并提高整体效率。例如，如果一家企业发现某个供应商持续以更高的价格提供材料，它可能选择从不同的供应商采购或谈判批量采购折扣。此外，随着时间的推移，跟踪材料差异可以帮助企业监控趋势并做出明智的决策。例如，如果一家公司注意到其价格差异在增加，这可能表明影响材料价格的更广泛市场趋势，从而促使管理层相应调整其预算和预测。相反，数量差异的减少可能表明生产过程或员工培训项目的改善。总之，材料差异是成本会计中的一个重要概念，帮助企业理解其材料成本并识别改进领域。通过分析价格和数量差异，管理者可以获得对其运营的洞察，解决低效问题，并最终提高盈利能力。理解和管理材料差异不仅支持更好的财务表现，还促进制造业务的整体成功。