cost variance

简明释义

成本差异

英英释义

例句

1.To control the budget, we need to investigate the reasons behind the cost variance 成本差异.

为了控制预算，我们需要调查导致成本差异的原因。

2.The finance team presented a report detailing the cost variance 成本差异 across different departments.

财务团队提交了一份报告，详细说明了各部门的成本差异。

3.The project manager reported a significant cost variance 成本差异 in the budget due to unexpected material price increases.

项目经理报告了由于材料价格意外上涨，预算中出现了显著的成本差异。

4.After analyzing the financial statements, we found a cost variance 成本差异 that needed immediate attention.

在分析财务报表后，我们发现有一个需要立即关注的成本差异。

5.The cost variance 成本差异 for the last quarter was higher than anticipated, impacting our overall profitability.

上个季度的成本差异高于预期，影响了我们的整体盈利能力。

作文

In the world of project management and financial analysis, understanding various metrics is crucial for the successful execution of projects. One such important metric is cost variance, which can significantly impact a project's overall performance. cost variance (成本差异) refers to the difference between the budgeted cost of work performed and the actual cost incurred for that work. This concept helps project managers identify whether they are on track with their budgets or if adjustments are necessary. To illustrate the importance of cost variance (成本差异), consider a construction project. Suppose the initial budget for completing a building was set at $1 million, and by the halfway mark of the project, the budgeted cost of work performed is $500,000. However, the actual cost incurred at this point is $600,000. Here, the cost variance (成本差异) would be calculated as follows: Cost Variance = Budgeted Cost of Work Performed - Actual Cost Cost Variance = $500,000 - $600,000 = -$100,000 This negative cost variance (成本差异) indicates that the project is over budget by $100,000. Such insights allow project managers to take corrective actions, such as reallocating resources or adjusting timelines, to bring the project back on track. Moreover, analyzing cost variance (成本差异) over time can reveal trends that may not be immediately apparent. For instance, if a project consistently exhibits negative cost variance (成本差异), it may signal deeper issues within the project, such as poor planning, unexpected expenses, or inefficient resource utilization. By regularly monitoring this metric, organizations can make informed decisions that enhance their financial performance and project outcomes. In addition to aiding in project management, cost variance (成本差异) is also vital for financial reporting. Stakeholders, including investors and upper management, require accurate financial data to assess the health of a project. A project with a significant negative cost variance (成本差异) may raise concerns about its viability, leading to increased scrutiny and potential changes in leadership or strategy. Conversely, a positive cost variance (成本差异) suggests that a project is under budget, which can boost stakeholder confidence and support for future initiatives. In conclusion, mastering the concept of cost variance (成本差异) is essential for anyone involved in project management or financial analysis. It serves as a critical indicator of a project's financial health and efficiency. By understanding and effectively utilizing cost variance (成本差异), project managers can navigate challenges, optimize resources, and ultimately ensure the success of their projects. As the business landscape continues to evolve, the ability to analyze and respond to cost variance (成本差异) will remain a key competency for professionals across various industries.

在项目管理和财务分析的世界中，理解各种指标对于成功执行项目至关重要。其中一个重要指标是成本差异，它可能会显著影响项目的整体表现。成本差异（成本差异）指的是已完成工作的预算成本与为该工作实际发生的成本之间的差额。这个概念帮助项目经理识别他们是否在预算范围内，或者是否需要进行调整。为了说明成本差异的重要性（成本差异），考虑一个建筑项目。假设完成一栋建筑的初始预算定为100万美元，而在项目的中途阶段，已完成工作的预算成本为50万美元。然而，此时实际发生的成本为60万美元。在这里，成本差异将如下计算：成本差异 = 已完成工作的预算成本 - 实际成本成本差异 = 50万美元 - 60万美元 = -10万美元这个负的成本差异表明项目超出了预算10万美元。这种洞察力使项目经理能够采取纠正措施，例如重新分配资源或调整时间表，以使项目回到正轨。此外，随着时间的推移分析成本差异可以揭示一些不立即显现的趋势。例如，如果一个项目持续表现出负的成本差异，这可能表明项目内部存在更深层次的问题，如计划不周、意外支出或资源利用效率低下。通过定期监控这一指标，组织可以做出明智的决策，从而提高财务表现和项目结果。除了有助于项目管理，成本差异（成本差异）对于财务报告也至关重要。利益相关者，包括投资者和高层管理人员，需要准确的财务数据来评估项目的健康状况。一个具有显著负成本差异的项目可能会引发对其可行性的担忧，从而导致增加的审查和潜在的领导或战略变更。相反，正的成本差异表明项目在预算之内，这可以增强利益相关者的信心并支持未来的倡议。总之，掌握成本差异（成本差异）的概念对于任何参与项目管理或财务分析的人来说都是必不可少的。它作为项目财务健康和效率的关键指标。通过理解和有效利用成本差异，项目经理可以应对挑战，优化资源，并最终确保项目的成功。随着商业环境的不断发展，分析和应对成本差异的能力将仍然是各行业专业人士的一项关键能力。