materials usage variance

简明释义

材料耗用差异,材料使用差异,材料用量差异

英英释义

例句

1.The finance team is tasked with investigating the causes of the unexpected materials usage variance.

财务团队负责调查意外的材料使用差异的原因。

2.Reducing the materials usage variance can lead to higher profit margins for the business.

减少材料使用差异可以为企业带来更高的利润率。

3.The company reported a significant materials usage variance for the last quarter, indicating inefficiencies in production.

公司报告了上个季度显著的材料使用差异，这表明生产中存在低效。

4.By closely monitoring materials usage variance, we can identify areas for cost savings.

通过密切监控材料使用差异，我们可以识别节省成本的领域。

5.After analyzing the materials usage variance, the manager decided to implement new training for the staff.

在分析了材料使用差异后，经理决定为员工实施新的培训。

作文

In the world of manufacturing and production, efficiency is key to maintaining profitability and competitiveness. One important concept that managers and accountants must understand is materials usage variance. This term refers to the difference between the actual amount of materials used in production and the standard amount that should have been used for the actual level of production. Understanding this variance is crucial for businesses as it provides insights into operational efficiency and cost control.To illustrate, consider a company that produces furniture. Suppose the standard for producing one chair requires 5 kilograms of wood, and the company plans to produce 100 chairs. Thus, the expected or standard amount of wood required would be 500 kilograms. However, if the company ends up using 550 kilograms of wood, the materials usage variance would be unfavorable because more materials were consumed than expected.Calculating the materials usage variance involves taking the difference between the actual quantity of materials used and the standard quantity allowed, then multiplying that by the standard cost per unit of materials. This calculation helps identify whether the company is using its resources efficiently. In our example, if the standard cost of wood is $2 per kilogram, the unfavorable variance can be calculated as follows:Actual usage (550 kg) - Standard usage (500 kg) = 50 kg unfavorable variance.This 50 kg variance, when multiplied by the standard cost of $2, results in a total unfavorable variance of $100. Knowing this, management can investigate the reasons behind the excess material usage. It could be due to wastage, inefficient processes, or even changes in production methods that were not accounted for in the standard.Understanding materials usage variance allows companies to take corrective actions. If a business consistently finds that it is experiencing unfavorable variances, it may need to reassess its production processes or provide additional training to employees. On the other hand, if a company frequently achieves favorable variances, it could indicate that the standards set are too lenient, leading to potential underutilization of resources.Moreover, analyzing materials usage variance over time can help businesses identify trends. For instance, if a company notices that its material usage is improving, it may reflect positively on the efficiency of its operations. Conversely, a consistent negative trend might signal deeper issues that require immediate attention.In conclusion, the concept of materials usage variance is an essential tool for businesses striving for operational excellence. By closely monitoring and analyzing this variance, companies can enhance their efficiency, reduce waste, and ultimately improve their bottom line. The insights gained from understanding materials usage variance not only help in identifying areas for improvement but also play a vital role in strategic planning and decision-making. Therefore, all stakeholders in the production process, from managers to floor workers, should be educated about this important metric to foster a culture of continuous improvement and accountability within the organization.

在制造和生产的世界中，效率是保持盈利能力和竞争力的关键。管理者和会计师必须理解的一个重要概念是材料使用差异。这个术语指的是实际使用的材料量与实际生产水平应使用的标准量之间的差异。理解这种差异对企业至关重要，因为它提供了对运营效率和成本控制的洞察。举个例子，考虑一家生产家具的公司。假设生产一把椅子的标准需要5公斤木材，而该公司计划生产100把椅子。因此，所需的预期或标准木材量将是500公斤。然而，如果公司最终使用了550公斤木材，则材料使用差异将是不利的，因为消耗的材料超过了预期。计算材料使用差异涉及取实际使用的材料数量与标准允许的数量之间的差异，然后乘以每单位材料的标准成本。在我们的例子中，如果木材的标准成本是每公斤2美元，那么不利差异可以按以下方式计算：实际使用（550公斤） - 标准使用（500公斤） = 50公斤不利差异。这50公斤的差异乘以每公斤2美元的标准成本，总共导致100美元的不利差异。了解这一点后，管理层可以调查超额材料使用的原因。这可能是由于浪费、低效的流程，甚至是未在标准中考虑到的生产方法的变化。理解材料使用差异使公司能够采取纠正措施。如果一家企业持续发现其经历不利差异，它可能需要重新评估其生产过程或为员工提供额外培训。另一方面，如果一家公司经常实现有利差异，这可能表明设定的标准过于宽松，导致资源潜在的未充分利用。此外，随着时间的推移，分析材料使用差异可以帮助企业识别趋势。例如，如果一家公司注意到其材料使用正在改善，这可能反映出其运营效率的积极变化。相反，一种持续的负趋势可能表明需要立即关注的更深层次问题。总之，材料使用差异的概念是追求运营卓越的企业的重要工具。通过密切监控和分析这种差异，公司可以提高效率，减少浪费，并最终改善其底线。从理解材料使用差异中获得的洞察不仅有助于识别改进领域，还在战略规划和决策中发挥着重要作用。因此，生产过程中所有利益相关者，从管理人员到一线工人，都应接受有关这一重要指标的教育，以促进组织内持续改进和问责制的文化。