materials purchase price variance

简明释义

材料购入价格差异

英英释义

例句

1.Management is concerned about the increasing materials purchase price variance 材料采购价格差异 over the past few months.

管理层对过去几个月不断增加的材料采购价格差异表示担忧。

2.After analyzing the materials purchase price variance 材料采购价格差异, the finance team suggested negotiating better terms with suppliers.

在分析了材料采购价格差异后，财务团队建议与供应商谈判更好的条款。

3.The materials purchase price variance 材料采购价格差异 can impact the overall profitability of the project.

这材料采购价格差异可能会影响项目的整体盈利能力。

4.The company reported a significant materials purchase price variance 材料采购价格差异 this quarter due to rising raw material costs.

由于原材料成本上升，公司本季度报告了显著的材料采购价格差异。

5.To control costs, the team needs to monitor the materials purchase price variance 材料采购价格差异 closely.

为了控制成本，团队需要密切监控材料采购价格差异。

作文

In the world of manufacturing and production, understanding costs is crucial for maintaining profitability and operational efficiency. One important financial metric that companies often analyze is the materials purchase price variance. This term refers to the difference between the actual cost of materials purchased and the standard cost that was expected to be paid for those materials. By examining this variance, businesses can gain valuable insights into their purchasing processes and overall financial health.The materials purchase price variance is calculated by taking the actual price paid for materials, subtracting the standard price, and then multiplying the result by the quantity of materials purchased. For example, if a company expected to pay $10 per unit for a raw material but ended up paying $12 per unit for 100 units, the calculation would look like this: (Actual Price - Standard Price) x Quantity = ($12 - $10) x 100 = $200. This means the company experienced an unfavorable variance of $200, indicating that they spent more on materials than anticipated.Analyzing the materials purchase price variance can help organizations identify trends in their purchasing strategies. If a company consistently sees unfavorable variances, it may indicate issues such as poor supplier relationships, lack of negotiation skills, or market fluctuations affecting material prices. Conversely, if a company consistently achieves favorable variances, it might suggest effective procurement practices or strong bargaining power with suppliers.In addition to helping companies understand their purchasing performance, the materials purchase price variance also plays a significant role in budgeting and forecasting. Accurate budgeting relies on understanding both fixed and variable costs, and material costs are typically one of the largest components of a manufacturing budget. By analyzing past variances, companies can make more informed predictions about future material costs, which can lead to better financial planning and resource allocation.Furthermore, the materials purchase price variance can serve as a performance indicator for purchasing departments. Managers can use this variance to evaluate the effectiveness of their procurement teams. If a purchasing manager consistently achieves favorable variances, it may reflect positively on their performance and decision-making capabilities. On the other hand, if the team frequently experiences unfavorable variances, it could prompt a review of their strategies and practices.Another aspect to consider is the impact of external factors on the materials purchase price variance. Economic conditions, such as inflation or changes in demand and supply, can significantly influence material prices. For instance, during a global crisis, raw material prices may spike due to scarcity, leading to unfavorable variances. Understanding these external influences can help companies adjust their strategies accordingly and mitigate risks associated with price fluctuations.In conclusion, the materials purchase price variance is a vital metric that provides insights into a company's purchasing efficiency and overall financial health. By analyzing this variance, organizations can identify areas for improvement, enhance budgeting accuracy, and evaluate the performance of their purchasing teams. As markets continue to evolve, staying attuned to material costs and their variances will be essential for companies aiming to maintain competitiveness and profitability in their respective industries.

在制造和生产的世界中，理解成本对于维持盈利能力和运营效率至关重要。公司经常分析的一个重要财务指标是材料采购价格差异。这个术语指的是实际采购材料的成本与预期支付的标准成本之间的差异。通过分析这一差异，企业可以获得对其采购流程和整体财务健康状况的宝贵见解。材料采购价格差异的计算方法是将实际支付的材料价格减去标准价格，然后将结果乘以采购的材料数量。例如，如果一家公司预计每单位原材料的价格为10美元，但最终以每单位12美元的价格购买了100单位，那么计算方式如下：（实际价格 - 标准价格）× 数量 = （12 - 10）× 100 = 200美元。这意味着该公司经历了200美元的不利差异，表明他们在材料上的支出超过了预期。分析材料采购价格差异可以帮助组织识别其采购策略中的趋势。如果一家公司持续看到不利差异，这可能表明存在诸如供应商关系不佳、谈判技巧不足或市场波动影响材料价格等问题。相反，如果一家公司持续实现有利差异，这可能表明有效的采购实践或与供应商的强大议价能力。除了帮助公司理解其采购绩效外，材料采购价格差异在预算和预测中也扮演着重要角色。准确的预算依赖于理解固定和可变成本，而材料成本通常是制造预算中最大的组成部分之一。通过分析过去的差异，公司可以对未来的材料成本做出更明智的预测，从而导致更好的财务规划和资源分配。此外，材料采购价格差异还可以作为采购部门的绩效指标。管理者可以利用这一差异来评估其采购团队的有效性。如果采购经理始终实现有利差异，这可能会对他们的绩效和决策能力产生积极影响。另一方面，如果团队经常经历不利差异，则可能促使对其策略和实践进行审查。另一个需要考虑的方面是外部因素对材料采购价格差异的影响。经济条件，如通货膨胀或供需变化，可能会显著影响材料价格。例如，在全球危机期间，由于稀缺，原材料价格可能飙升，导致不利差异。理解这些外部影响可以帮助公司相应调整其策略，并减轻与价格波动相关的风险。总之，材料采购价格差异是一个重要的指标，提供了对公司采购效率和整体财务健康状况的见解。通过分析这一差异，组织可以识别改进领域，提高预算准确性，并评估其采购团队的绩效。随着市场的不断发展，保持对材料成本及其差异的关注，对于希望在各自行业中保持竞争力和盈利能力的公司将至关重要。