fixed cost variance

简明释义

固定成本差异

英英释义

例句

1.Management held a meeting to discuss the reasons behind the fixed cost variance 固定成本差异 from last quarter.

管理层召开会议讨论上个季度的固定成本差异原因。

2.The company noticed a significant fixed cost variance 固定成本差异 in their monthly budget report, indicating unexpected expenses.

公司在每月预算报告中注意到显著的固定成本差异，这表明出现了意外支出。

3.The finance team prepared a report detailing the fixed cost variance 固定成本差异 for the previous year.

财务团队准备了一份报告，详细说明了前一年的固定成本差异。

4.Due to the unexpected rise in utility costs, we saw a negative fixed cost variance 固定成本差异 this month.

由于公用事业成本意外上涨，我们本月看到负的固定成本差异。

5.Analyzing the fixed cost variance 固定成本差异 helps identify areas where cost control can be improved.

分析固定成本差异有助于识别可以改进成本控制的领域。

作文

In the world of business, understanding financial metrics is essential for effective management and decision-making. One of the critical concepts that managers need to grasp is the notion of fixed cost variance. This term refers to the difference between the budgeted fixed costs and the actual fixed costs incurred during a specific period. Fixed costs are expenses that do not change with the level of production or sales, such as rent, salaries, and insurance. By analyzing fixed cost variance, businesses can gain insights into their operational efficiency and financial health.To illustrate the importance of fixed cost variance, let’s consider a hypothetical company, ABC Manufacturing. Suppose ABC has budgeted $100,000 for fixed costs in a given quarter. However, due to unforeseen circumstances, such as an increase in utility rates or unexpected maintenance costs, the actual fixed costs amount to $120,000. In this case, the fixed cost variance would be $20,000 unfavorable, indicating that the company spent more on fixed costs than anticipated.Understanding the implications of fixed cost variance is crucial for management. A significant unfavorable variance may signal inefficiencies or issues within the company's operations. For instance, if the company frequently experiences high fixed cost variances, it may need to reassess its budgeting process or investigate the reasons behind the rising costs. On the other hand, a favorable fixed cost variance could suggest that the company has managed to keep its fixed costs lower than expected, which might be a sign of effective cost control measures.Moreover, analyzing fixed cost variance can assist in strategic planning. If a company consistently incurs high fixed costs, it may need to consider whether its current business model is sustainable in the long run. Perhaps it should explore options like renegotiating leases, outsourcing certain functions, or investing in technology that could reduce fixed expenses. Conversely, if the company maintains low fixed costs, it might be in a position to invest in growth opportunities or expand its operations without significantly increasing its risk.In addition to operational insights, fixed cost variance analysis also plays a role in performance evaluation. Managers are often held accountable for staying within budget, and understanding variances helps them assess their performance accurately. Regularly monitoring fixed cost variance allows companies to take corrective actions promptly, ensuring that they remain on track to achieve their financial goals.In conclusion, the concept of fixed cost variance is an indispensable tool in the realm of financial management. It provides valuable information regarding a company’s fixed costs relative to its budget, offering insights into operational efficiency, strategic planning, and performance evaluation. By keeping a close eye on fixed cost variance, businesses can make informed decisions that ultimately lead to improved profitability and sustainability. As such, mastering this concept is vital for anyone involved in managing a business or making financial decisions.

在商业世界中，理解财务指标对有效管理和决策至关重要。管理者需要掌握的一个关键概念是固定成本差异的概念。这个术语指的是预算固定成本与特定期间实际发生的固定成本之间的差额。固定成本是指不随生产或销售水平变化的费用，例如租金、工资和保险。通过分析固定成本差异，企业可以深入了解其运营效率和财务健康状况。为了说明固定成本差异的重要性，让我们考虑一个假设的公司，ABC制造公司。假设ABC在某个季度预算了100,000美元的固定成本。然而，由于不可预见的情况，例如公用事业费上涨或意外维修费用，该季度的实际固定成本达到了120,000美元。在这种情况下，固定成本差异将为20,000美元的不利差异，表明公司在固定成本上支出超过了预期。理解固定成本差异的影响对管理层至关重要。显著的不利差异可能表明公司运营中的低效或问题。例如，如果公司经常经历高固定成本差异，它可能需要重新评估其预算过程或调查成本上升的原因。另一方面，良好的固定成本差异可能表明公司设法将固定成本控制在低于预期的水平，这可能是有效的成本控制措施的标志。此外，分析固定成本差异还有助于战略规划。如果一家公司持续承担高固定成本，它可能需要考虑当前的商业模式在长期内是否可持续。也许它应该探索重新谈判租约、外包某些职能或投资于可以降低固定支出的技术等选项。相反，如果公司保持低固定成本，它可能有能力投资于增长机会或扩大运营，而不会显著增加风险。除了运营洞察外，固定成本差异分析还在绩效评估中发挥作用。管理者通常要对预算保持在限度内负责，理解差异帮助他们准确评估自己的表现。定期监控固定成本差异使公司能够及时采取纠正措施，确保它们保持在实现财务目标的轨道上。总之，固定成本差异的概念是财务管理领域中不可或缺的工具。它提供了有关公司固定成本相对于预算的宝贵信息，为运营效率、战略规划和绩效评估提供了洞察。通过密切关注固定成本差异，企业可以做出明智的决策，最终改善盈利能力和可持续性。因此，掌握这一概念对任何参与管理业务或做出财务决策的人来说都是至关重要的。