materials price variance ratio

简明释义

材料价格差异率

英英释义

例句

1.The company analyzed the materials price variance ratio 材料价格差异比率 to determine if they were overspending on raw materials.

公司分析了材料价格差异比率 materials price variance ratio，以确定他们是否在原材料上过度支出。

2.After reviewing the materials price variance ratio 材料价格差异比率, the team decided to switch suppliers.

在审查材料价格差异比率 materials price variance ratio后，团队决定更换供应商。

3.A high materials price variance ratio 材料价格差异比率 may indicate poor supplier negotiations.

较高的材料价格差异比率 materials price variance ratio可能表明供应商谈判不力。

4.Management uses the materials price variance ratio 材料价格差异比率 to assess cost control measures.

管理层利用材料价格差异比率 materials price variance ratio来评估成本控制措施。

5.The finance department reported a significant increase in the materials price variance ratio 材料价格差异比率 this quarter.

财务部门报告本季度材料价格差异比率 materials price variance ratio显著增加。

作文

In the world of manufacturing and production, understanding costs is crucial for maintaining profitability and efficiency. One important aspect of cost management is analyzing variances in materials prices. This leads us to the concept of the materials price variance ratio, which serves as a key performance indicator for businesses. The materials price variance ratio helps managers assess whether the actual costs of materials are aligning with the budgeted costs, providing insights that can influence purchasing decisions and overall financial strategy.The materials price variance ratio is calculated by comparing the actual price paid for materials against the standard price that was expected to be paid. A favorable variance indicates that the company spent less on materials than anticipated, while an unfavorable variance suggests that costs exceeded expectations. This ratio not only reflects the efficiency of the purchasing department but also highlights potential issues in supplier pricing or market fluctuations.For instance, consider a company that manufactures furniture. If the standard cost of wood is set at $5 per board foot, but the company ends up paying $4.50, the materials price variance ratio would indicate a favorable variance. Conversely, if the cost rises to $5.50, this would signal an unfavorable variance. By closely monitoring this ratio, the company can make informed decisions about supplier contracts, negotiate better prices, or even explore alternative materials.Moreover, the materials price variance ratio plays a significant role in budgeting and forecasting. When planning for future projects, businesses rely on historical data to set realistic budgets. Understanding past variances enables companies to adjust their forecasts and prepare for potential fluctuations in material costs. This proactive approach can lead to more accurate financial planning and resource allocation.Additionally, the materials price variance ratio can highlight trends over time. If a company consistently experiences unfavorable variances, it may need to investigate the root causes. Are suppliers increasing prices? Is there a shortage of materials in the market? Analyzing these trends allows businesses to address issues before they escalate, ensuring that production remains cost-effective.Furthermore, the implications of the materials price variance ratio extend beyond just financial metrics. It can impact a company's competitive positioning in the market. Companies that successfully manage their material costs can offer more competitive pricing to customers, thereby enhancing their market share. Conversely, those that fail to control costs may find themselves at a disadvantage, struggling to maintain profitability.In conclusion, the materials price variance ratio is a vital tool for businesses engaged in manufacturing and production. By evaluating the difference between actual and standard material costs, companies can gain valuable insights into their operational efficiency, supplier relationships, and budgeting accuracy. As the market continues to evolve, maintaining a keen awareness of this ratio will be essential for businesses aiming to stay competitive and profitable in an ever-changing landscape. Ultimately, mastering the materials price variance ratio can empower organizations to make strategic decisions that foster growth and sustainability.

在制造和生产的世界中，理解成本对于维持盈利能力和效率至关重要。成本管理的一个重要方面是分析材料价格的差异。这使我们进入了材料价格差异比率的概念，它作为企业的关键绩效指标。材料价格差异比率帮助管理者评估实际材料成本是否与预算成本一致，从而提供影响采购决策和整体财务战略的见解。材料价格差异比率是通过比较实际支付的材料价格与预期支付的标准价格来计算的。一个有利的差异表明公司在材料上的支出低于预期，而不利的差异则表明成本超过了预期。这个比率不仅反映了采购部门的效率，还突显了供应商定价或市场波动中潜在的问题。例如，考虑一家制造家具的公司。如果木材的标准成本设定为每立方尺5美元，但公司最终支付了4.50美元，那么材料价格差异比率将表明一个有利的差异。相反，如果成本上升到5.50美元，这将发出一个不利的差异信号。通过密切监测这个比率，公司可以就供应商合同做出明智的决定，谈判更好的价格，甚至探索替代材料。此外，材料价格差异比率在预算和预测中也发挥着重要作用。在规划未来项目时，企业依赖历史数据来设定现实的预算。理解过去的差异使公司能够调整其预测，并为材料成本的潜在波动做好准备。这种积极主动的方法可以导致更准确的财务规划和资源分配。此外，材料价格差异比率可以突出时间趋势。如果一家公司持续经历不利差异，它可能需要调查根本原因。供应商是否在提高价格？市场上是否出现材料短缺？分析这些趋势使企业能够在问题升级之前解决它们，确保生产保持成本效益。此外，材料价格差异比率的影响超越了财务指标。它可以影响公司在市场中的竞争地位。成功管理材料成本的公司可以向客户提供更具竞争力的定价，从而增强其市场份额。相反，那些未能控制成本的公司可能会发现自己处于不利地位，努力维持盈利能力。总之，材料价格差异比率是参与制造和生产的企业的重要工具。通过评估实际和标准材料成本之间的差异，公司可以获得有关其运营效率、供应商关系和预算准确性的宝贵见解。随着市场的不断发展，保持对这一比率的敏锐意识将对希望在不断变化的环境中保持竞争力和盈利能力的企业至关重要。最终，掌握材料价格差异比率可以使组织能够做出促进增长和可持续发展的战略决策。