differential analysis

简明释义

差量分析

英英释义

例句

1.Using differential analysis, they determined that the new product line would be more profitable than the existing one.

通过使用差异分析，他们确定新产品线将比现有产品线更有利可图。

2.In financial decision-making, differential analysis is crucial for evaluating the profitability of different projects.

在财务决策中，差异分析 对评估不同项目的盈利能力至关重要。

3.The accountant performed a differential analysis to assess the impact of tax changes on net income.

会计进行了差异分析以评估税收变化对净收入的影响。

4.The manager used differential analysis to compare the costs of manufacturing in-house versus outsourcing.

经理使用差异分析来比较内部生产与外包的成本。

5.During the budget meeting, the team presented their differential analysis on potential cost savings.

在预算会议上，团队展示了他们关于潜在节省成本的差异分析。

作文

In the field of business decision-making, understanding various analytical techniques is crucial for success. One such technique is differential analysis, which plays a significant role in evaluating the financial implications of different choices. This method focuses on the differences in costs and revenues between alternative courses of action, enabling managers to make informed decisions based on quantitative data. differential analysis (差异分析) helps businesses assess the potential impact of various strategies, ultimately guiding them toward the most profitable option.To illustrate the importance of differential analysis, consider a company that is contemplating whether to continue manufacturing a product in-house or outsource production to a third party. By employing differential analysis (差异分析), the management can compare the relevant costs associated with both options. These costs may include direct materials, labor, overhead, and any other expenses that would be directly affected by the decision.For instance, if manufacturing in-house incurs a total cost of $100,000 per year, while outsourcing would cost $80,000, the differential analysis (差异分析) would highlight a potential savings of $20,000. However, the analysis does not stop at cost; it also considers the potential revenue changes that could arise from either decision. If outsourcing leads to a faster production time, resulting in increased sales, this factor must also be included in the analysis.Moreover, differential analysis (差异分析) is not limited to just manufacturing decisions. It can be applied to various scenarios, such as pricing strategies, product line expansions, or even discontinuing a product. For example, if a company is considering dropping a product line that generates $50,000 in revenue but costs $60,000 to maintain, the differential analysis (差异分析) would reveal a loss of $10,000. However, if discontinuing the product allows the company to allocate resources to a more profitable line, the overall benefit might outweigh the loss.The effectiveness of differential analysis (差异分析) relies heavily on accurate data. Managers must ensure that they are considering all relevant costs and revenues, excluding any sunk costs that will not change regardless of the decision made. This focus on relevant information is what makes differential analysis (差异分析) a powerful tool in managerial accounting and strategic planning.In conclusion, differential analysis (差异分析) serves as an essential framework for businesses to evaluate their options effectively. By concentrating on the differences in costs and revenues, companies can navigate complex decisions with clarity and precision. As the business environment continues to evolve, mastering differential analysis (差异分析) will undoubtedly remain a vital skill for future leaders and decision-makers. Ultimately, the ability to conduct a thorough differential analysis (差异分析) can mean the difference between a thriving business and one that struggles to stay afloat.

在商业决策领域，理解各种分析技术对成功至关重要。其中一种技术是差异分析，它在评估不同选择的财务影响方面发挥着重要作用。这种方法专注于替代行动方案之间成本和收入的差异，使管理者能够基于定量数据做出明智的决策。差异分析帮助企业评估各种策略的潜在影响，最终引导他们走向最有利可图的选项。为了说明差异分析的重要性，考虑一家企业在考虑是否继续内部制造产品或将生产外包给第三方。通过采用差异分析，管理层可以比较与这两种选择相关的相关成本。这些成本可能包括直接材料、劳动力、间接费用以及任何将受到决策直接影响的其他费用。例如，如果内部制造的总成本为每年100,000美元，而外包的成本为80,000美元，则差异分析将突出显示潜在节省20,000美元。然而，分析并不仅限于成本；它还考虑到由任一决策可能引起的潜在收入变化。如果外包导致更快的生产时间，从而增加销售额，这一因素也必须纳入分析中。此外，差异分析不仅限于制造决策。它可以应用于各种场景，例如定价策略、产品线扩展甚至停止某个产品。例如，如果一家公司考虑停止一个产生50,000美元收入但维护成本为60,000美元的产品线，则差异分析将显示出10,000美元的损失。然而，如果停止该产品使公司能够将资源分配到更有利可图的产品线上，则整体收益可能会超过损失。差异分析的有效性在很大程度上依赖于准确的数据。管理者必须确保他们考虑所有相关的成本和收入，排除任何不会因所做决策而改变的沉没成本。这种对相关信息的关注使得差异分析成为管理会计和战略规划中的强大工具。总之，差异分析作为企业有效评估其选项的基本框架。通过集中关注成本和收入的差异，公司可以清晰而精确地应对复杂的决策。随着商业环境的不断发展，掌握差异分析无疑将继续成为未来领导者和决策者的一项重要技能。最终，进行全面的差异分析的能力可能意味着一个繁荣的业务与一个挣扎求生的业务之间的区别。