purchase price variance

简明释义

购入价格差异

英英释义

例句

1.By tracking the purchase price variance, the finance team was able to forecast future expenses more accurately.

通过跟踪采购价格差异，财务团队能够更准确地预测未来的支出。

2.The company reported a significant purchase price variance for the last quarter, indicating that they paid more for materials than budgeted.

公司报告了上个季度显著的采购价格差异，这表明他们为材料支付的费用超过了预算。

3.A negative purchase price variance can signal poor negotiation skills with suppliers.

负的采购价格差异可能意味着与供应商谈判技巧不佳。

4.To improve profitability, the manager analyzed the purchase price variance to identify areas where costs could be reduced.

为了提高盈利能力，经理分析了采购价格差异以确定可以降低成本的领域。

5.The quarterly report highlighted a favorable purchase price variance, which helped boost the overall profit margin.

季度报告强调了有利的采购价格差异，这有助于提高整体利润率。

作文

In the world of business and finance, understanding various financial metrics is essential for effective decision-making. One such metric that plays a crucial role in cost management is purchase price variance. The term refers to the difference between the actual cost of purchasing an item and its expected or standard cost. This variance can provide valuable insights into a company's purchasing processes and overall financial health.To illustrate this concept, consider a manufacturing company that produces electronic devices. The company has established a standard cost for its components based on historical data and supplier contracts. For instance, if the standard cost of a specific microchip is set at $10 but the company ends up paying $12 when purchasing it, the purchase price variance is calculated as follows: Actual Cost ($12) - Standard Cost ($10) = $2 unfavorable variance.This unfavorable variance indicates that the company spent more on the microchip than anticipated, which could negatively impact its profit margins. Understanding the reasons behind this variance is crucial. It could be due to market fluctuations, supply chain disruptions, or even changes in supplier pricing strategies. By analyzing these factors, the company can make informed decisions about future purchases and supplier negotiations.On the other hand, if the company manages to buy the microchip for $8, the purchase price variance would be $2 favorable variance ($10 - $8). A favorable variance suggests that the company was able to procure the component at a lower cost than expected, which can enhance profit margins and improve overall financial performance.Monitoring purchase price variance regularly allows companies to identify trends over time. For example, if a company consistently experiences unfavorable variances for certain components, it may need to reevaluate its supplier relationships or consider alternative sourcing options. Conversely, consistent favorable variances might indicate effective negotiation strategies or favorable market conditions.Moreover, purchase price variance is not only relevant for manufacturing companies; it is also applicable in retail and service industries. Retailers, for instance, can use this metric to assess the effectiveness of their procurement strategies. If a retailer frequently encounters unfavorable variances when purchasing inventory, it may need to adjust its pricing strategy or renegotiate with suppliers to maintain profitability.In conclusion, understanding and managing purchase price variance is vital for businesses aiming to optimize their cost structures and enhance profitability. By closely monitoring this variance, companies can gain insights into their purchasing practices, identify areas for improvement, and ultimately make better financial decisions. In a competitive market, where every dollar counts, effectively managing costs through metrics like purchase price variance can make a significant difference in a company's bottom line. Therefore, it is imperative for businesses to not only track this variance but also to analyze its implications for future purchasing strategies and overall financial performance.

在商业和金融的世界中，理解各种财务指标对于有效决策至关重要。其中一个在成本管理中发挥关键作用的指标是采购价格差异。该术语指的是实际购买某项物品的成本与其预期或标准成本之间的差异。这种差异可以为公司的采购流程和整体财务健康提供有价值的见解。为了说明这一概念，考虑一家生产电子设备的制造公司。该公司根据历史数据和供应商合同确定了其组件的标准成本。例如，如果某个特定微芯片的标准成本设定为10美元，但公司在购买时支付了12美元，则采购价格差异的计算如下：实际成本（12美元） - 标准成本（10美元） = 2美元的不利差异。这种不利差异表明，公司在微芯片上的支出超过了预期，这可能会对其利润率产生负面影响。了解这种差异背后的原因至关重要。它可能是由于市场波动、供应链中断，甚至是供应商定价策略的变化。通过分析这些因素，公司可以就未来的采购和供应商谈判做出明智的决策。另一方面，如果公司能够以8美元的价格购买微芯片，则采购价格差异将为2美元的有利差异（10美元 - 8美元）。有利差异表明公司能够以低于预期的成本采购组件，这可以提高利润率并改善整体财务表现。定期监测采购价格差异使公司能够识别长期趋势。例如，如果公司在某些组件上持续经历不利差异，它可能需要重新评估其供应商关系或考虑替代采购选项。相反，持续的有利差异可能表明有效的谈判策略或有利的市场条件。此外，采购价格差异不仅适用于制造公司；在零售和服务行业也同样适用。例如，零售商可以利用这一指标评估其采购策略的有效性。如果零售商在采购库存时经常遇到不利差异，它可能需要调整定价策略或与供应商重新谈判，以维持盈利能力。总之，理解和管理采购价格差异对于希望优化成本结构并提高盈利能力的企业至关重要。通过密切监测这一差异，公司可以获得对采购实践的洞察，识别改进领域，并最终做出更好的财务决策。在竞争激烈的市场中，每一美元都至关重要，因此通过像采购价格差异这样的指标有效管理成本可以对公司的底线产生重大影响。因此，企业不仅要跟踪这一差异，还要分析其对未来采购策略和整体财务表现的影响。