indirect materials price variance

简明释义

间接材料价格差异

英英释义

例句

1.The indirect materials price variance can significantly impact our overall profitability if not monitored closely.

如果不密切监控，间接材料价格差异可能会显著影响我们的整体盈利能力。

2.The company reported a significant indirect materials price variance for the last quarter, indicating that the costs of supplies were higher than expected.

公司报告了上个季度显著的间接材料价格差异，这表明供应品的成本高于预期。

3.After analyzing the budget, we found that the indirect materials price variance was primarily due to increased shipping costs.

在分析预算后，我们发现间接材料价格差异主要是由于运输成本增加。

4.Management decided to investigate the reasons behind the indirect materials price variance to improve future budgeting.

管理层决定调查导致间接材料价格差异的原因，以改善未来的预算。

5.To reduce the indirect materials price variance, we are negotiating better rates with our suppliers.

为了减少间接材料价格差异，我们正在与供应商谈判更好的价格。

作文

In the world of accounting and financial management, understanding variances is crucial for effective budgeting and cost control. One specific type of variance that often comes into play is the indirect materials price variance. This term refers to the difference between the actual cost of indirect materials used in production and the expected (or standard) cost. Indirect materials are those materials that are not directly traceable to a specific product but are necessary for the manufacturing process, such as lubricants, cleaning supplies, or small tools. To grasp the significance of the indirect materials price variance, it is essential to first understand how it fits into the larger framework of variance analysis. Variance analysis is a method used by managers to assess the performance of their operations by comparing budgeted figures to actual results. This helps identify areas where the company is over or under-spending, allowing for better decision-making and resource allocation.The calculation of the indirect materials price variance can be broken down into a straightforward formula: Indirect Materials Price Variance = (Actual Price - Standard Price) × Actual Quantity Used. This equation shows that if the actual price paid for indirect materials is higher than the standard price set during the budgeting process, the variance will be unfavorable, indicating that the company has spent more on indirect materials than anticipated. Conversely, if the actual price is lower than the standard price, the variance will be favorable, suggesting cost savings.Understanding the causes of indirect materials price variance is equally important. Several factors can contribute to this variance, including market fluctuations, supplier pricing changes, and purchasing inefficiencies. For instance, if a company relies heavily on a single supplier who raises prices unexpectedly, this can lead to a significant unfavorable variance. Alternatively, if a company negotiates better terms with its suppliers or finds a more cost-effective alternative, this could result in a favorable variance.Managers must regularly monitor the indirect materials price variance to ensure that it remains within acceptable limits. If variances are consistently unfavorable, it may indicate a need to reevaluate supplier relationships, renegotiate contracts, or implement stricter purchasing controls. On the other hand, favorable variances should also be analyzed to determine if they are sustainable or if they are due to one-time circumstances.In conclusion, the indirect materials price variance is a vital component of variance analysis that helps businesses manage their indirect material costs effectively. By understanding and monitoring this variance, companies can make informed decisions that enhance their overall financial performance. Awareness of this metric allows businesses to adapt quickly to changes in material costs and maintain control over their operational budgets. Ultimately, mastering the concept of indirect materials price variance can lead to improved efficiency and profitability, which are key goals for any organization striving for success in today's competitive market.

在会计和财务管理的世界中，理解差异对于有效的预算编制和成本控制至关重要。其中一个常见的差异类型是间接材料价格差异。这个术语指的是生产中使用的间接材料的实际成本与预期（或标准）成本之间的差异。间接材料是那些无法直接追溯到特定产品但对生产过程必不可少的材料，例如润滑剂、清洁用品或小工具。要理解间接材料价格差异的重要性，首先需要了解它如何融入更大的差异分析框架中。差异分析是一种管理者用来通过比较预算数字与实际结果来评估其运营绩效的方法。这有助于识别公司在某些领域的超支或节省，从而实现更好的决策和资源分配。间接材料价格差异的计算可以分解为一个简单的公式：间接材料价格差异 = (实际价格 - 标准价格) × 实际使用数量。这个方程表明，如果实际支付的间接材料价格高于预算过程中设定的标准价格，那么差异将是不利的，表明公司在间接材料上的支出超过了预期。相反，如果实际价格低于标准价格，则差异将是有利的，表明节约了成本。理解间接材料价格差异的原因同样重要。多种因素可能导致这种差异，包括市场波动、供应商价格变动和采购效率低下。例如，如果一家公司过度依赖于单一供应商，而该供应商意外提高了价格，这可能导致显著的不利差异。另一方面，如果公司与其供应商重新谈判获得更好的条款或找到更具成本效益的替代品，这可能会导致有利的差异。管理者必须定期监控间接材料价格差异，以确保其保持在可接受的范围内。如果差异持续不利，可能表明需要重新评估供应商关系、重新谈判合同或实施更严格的采购控制。另一方面，有利的差异也应进行分析，以确定其是否可持续，或是否由于一次性情况所致。总之，间接材料价格差异是差异分析中一个重要的组成部分，有助于企业有效管理其间接材料成本。通过理解和监控这一差异，公司可以做出明智的决策，从而提升整体财务绩效。意识到这一指标使企业能够迅速适应材料成本的变化，并保持对其运营预算的控制。最终，掌握间接材料价格差异的概念可以提高效率和盈利能力，这是任何希望在当今竞争市场中取得成功的组织的关键目标。