materials price variance

简明释义

材料价格差异

英英释义

例句

1.The company reported a significant materials price variance 材料价格差异 this quarter due to increased supplier costs.

公司本季度报告了显著的材料价格差异 materials price variance，这是由于供应商成本增加所致。

2.To control the materials price variance 材料价格差异, the purchasing department is negotiating better rates with vendors.

为了控制材料价格差异 materials price variance，采购部门正在与供应商谈判更好的价格。

3.The finance team highlighted the materials price variance 材料价格差异 in their quarterly review.

财务团队在季度审查中强调了材料价格差异 materials price variance。

4.Management is concerned about the rising materials price variance 材料价格差异 and its impact on profitability.

管理层对不断上升的材料价格差异 materials price variance及其对盈利能力的影响表示担忧。

5.Analyzing the materials price variance 材料价格差异 helps identify areas where cost savings can be achieved.

分析材料价格差异 materials price variance有助于识别可以实现成本节约的领域。

作文

In the world of business and finance, understanding various financial metrics is crucial for effective management and decision-making. One such important metric is the materials price variance, which plays a significant role in cost control and budgeting. The materials price variance refers to the difference between the actual cost of materials purchased and the standard cost that was expected or budgeted. This variance can provide insights into how well a company is managing its resources and controlling costs.To better grasp the concept of materials price variance, it is essential to understand its components. The standard cost is typically determined based on historical data, market trends, and expected future costs. When a company sets its budget, it estimates how much it will spend on raw materials based on these factors. However, actual prices can fluctuate due to various reasons such as changes in supply and demand, inflation, or unexpected economic events.For example, consider a manufacturing company that produces furniture. If the management sets a standard cost of $5 per unit for wood based on previous purchases, but due to a sudden increase in demand for lumber, the actual cost rises to $6 per unit, the materials price variance would be calculated as follows: Actual Cost - Standard Cost = Materials Price VarianceIn this case, the variance would be $6 - $5 = $1 unfavorable variance. This indicates that the company spent more on materials than it had anticipated, which could impact overall profitability.Analyzing the materials price variance can also help businesses identify trends and make informed decisions. If a company consistently experiences unfavorable variances, it may need to reassess its purchasing strategies, negotiate better contracts with suppliers, or explore alternative materials. Conversely, if a company finds that it often pays less than the standard cost, it may indicate that it has strong negotiation skills or that market prices are stabilizing.Furthermore, understanding the implications of materials price variance can aid in forecasting and planning. By keeping track of these variances over time, businesses can refine their budgeting processes and improve accuracy in financial projections. It also allows for better inventory management, as companies can adjust their purchasing strategies based on anticipated price changes.In conclusion, the materials price variance is a vital metric that helps businesses monitor their spending on raw materials. By analyzing this variance, companies can gain valuable insights into their operational efficiency, cost control measures, and overall financial health. As the business environment continues to evolve, staying informed about such variances will enable organizations to adapt and thrive in a competitive marketplace.

在商业和金融的世界中，理解各种财务指标对于有效管理和决策至关重要。其中一个重要的指标是材料价格差异，它在成本控制和预算中发挥着重要作用。材料价格差异指的是实际购买材料的成本与预期或预算的标准成本之间的差异。这一差异可以提供有关公司如何管理资源和控制成本的见解。为了更好地理解材料价格差异的概念，了解其组成部分是至关重要的。标准成本通常基于历史数据、市场趋势和预期未来成本来确定。当公司制定预算时，它会根据这些因素估算其在原材料上的支出。然而，实际价格可能由于各种原因而波动，例如供需变化、通货膨胀或意外经济事件。例如，考虑一家生产家具的制造公司。如果管理层根据之前的采购设定木材的标准成本为每单位5美元，但由于木材需求的突然增加，实际成本上升到每单位6美元，则材料价格差异将按以下方式计算：实际成本 - 标准成本 = 材料价格差异在这种情况下，差异将是6美元 - 5美元 = 1美元的不利差异。这表明公司在材料上的支出超出了预期，这可能会影响整体盈利能力。分析材料价格差异还可以帮助企业识别趋势并做出明智的决策。如果一家公司持续经历不利差异，它可能需要重新评估其采购策略，与供应商谈判更好的合同，或探索替代材料。相反，如果一家公司发现自己经常支付低于标准成本，这可能表明它具有强大的谈判能力或市场价格正在稳定。此外，理解材料价格差异的影响可以帮助进行预测和规划。通过跟踪这些差异，企业可以完善其预算流程，提高财务预测的准确性。这也有助于更好的库存管理，因为公司可以根据预期的价格变化调整其采购策略。总之，材料价格差异是一个重要的指标，帮助企业监控其在原材料上的支出。通过分析这一差异，公司可以获得有关其运营效率、成本控制措施和整体财务健康状况的宝贵见解。随着商业环境的不断演变，了解这些差异将使组织能够适应并在竞争激烈的市场中蓬勃发展。