flexible budget performance report

简明释义

弹性预算业绩报告书

英英释义

例句

1.By comparing the flexible budget performance report with the previous quarter, we identified areas for improvement.

通过将灵活预算绩效报告与上一季度进行比较，我们识别出改进的领域。

2.During the quarterly meeting, the flexible budget performance report was highlighted to showcase the department's efficiency.

在季度会议上，灵活预算绩效报告被强调以展示部门的效率。

3.The manager used the flexible budget performance report to make informed decisions about future spending.

经理利用灵活预算绩效报告做出关于未来支出的明智决策。

4.After reviewing the flexible budget performance report, we found that our sales exceeded expectations in several regions.

在审查灵活预算绩效报告后，我们发现我们的销售在几个地区超出了预期。

5.The finance team prepared the flexible budget performance report to analyze variances in actual expenses versus budgeted amounts.

财务团队准备了灵活预算绩效报告，以分析实际支出与预算金额之间的差异。

作文

In the world of finance and accounting, the concept of a budget is crucial for effective management and planning. One of the most valuable tools that organizations can utilize is the flexible budget performance report. This type of report allows businesses to assess their financial performance against a budget that can adjust based on actual levels of activity. Unlike a static budget, which remains fixed regardless of changes in operational conditions, a flexible budget performance report provides a more dynamic approach to budgeting. It enables managers to compare actual results with budgeted figures that reflect the actual volume of output or sales.The primary advantage of using a flexible budget performance report lies in its ability to provide relevant insights into variances between expected and actual performance. For instance, if a company anticipated producing 1,000 units of a product but ended up producing 1,200 units, a flexible budget would adjust the budgeted figures accordingly. This adjustment allows managers to evaluate performance more accurately, as it takes into account the increased production levels.Moreover, the flexible budget performance report aids in identifying areas where the company may be overspending or underspending. By analyzing these variances, management can make informed decisions about resource allocation, operational efficiency, and cost control. For example, if the report reveals that labor costs are significantly higher than expected, management can investigate the reasons behind this increase and implement corrective actions to mitigate future discrepancies.Additionally, the flexible budget performance report serves as an essential tool for forecasting and strategic planning. Organizations can use historical data from previous reports to predict future performance under various scenarios. This foresight enables businesses to prepare for potential challenges and capitalize on opportunities in a timely manner.In conclusion, the flexible budget performance report is an indispensable asset for any organization aiming to enhance its financial management practices. By offering a more adaptable view of performance, it empowers managers to make data-driven decisions that align with the company's strategic goals. As the business environment continues to evolve, embracing tools like the flexible budget performance report will be critical for maintaining competitiveness and achieving sustainable growth in the long run.

在财务和会计的世界中，预算的概念对于有效管理和规划至关重要。组织可以利用的最有价值的工具之一是灵活预算绩效报告。这种类型的报告使企业能够评估其财务表现与可以根据实际活动水平调整的预算之间的关系。与静态预算不同，静态预算在运营条件变化时保持不变，而灵活预算绩效报告则提供了一种更动态的预算方法。它使管理人员能够将实际结果与反映实际产出或销售量的预算数字进行比较。使用灵活预算绩效报告的主要优点在于它能够提供有关预期与实际表现之间差异的相关见解。例如，如果一家公司预计生产1000个产品，但最终生产了1200个产品，则灵活预算将相应调整预算数字。这种调整使管理层能够更准确地评估绩效，因为它考虑了生产水平的增加。此外，灵活预算绩效报告有助于识别公司可能超支或少支出的领域。通过分析这些差异，管理层可以就资源分配、运营效率和成本控制做出明智的决策。例如，如果报告显示劳动成本显著高于预期，管理层可以调查导致这一增长的原因，并采取纠正措施以减轻未来的差异。此外，灵活预算绩效报告作为预测和战略规划的重要工具。组织可以使用来自以前报告的历史数据来预测在各种情景下的未来表现。这种前瞻性使企业能够及时准备潜在挑战并抓住机会。总之，灵活预算绩效报告是任何希望增强财务管理实践的组织不可或缺的资产。通过提供更具适应性的绩效视图，它使管理者能够做出与公司战略目标一致的数据驱动决策。随着商业环境的不断演变，采用像灵活预算绩效报告这样的工具对于保持竞争力和实现可持续增长将至关重要。