spending variance

简明释义

间接费用差异

英英释义

例句

1.The finance team reported a significant spending variance in the last quarter compared to our budget.

财务团队报告了与我们预算相比，上一季度的支出差异非常显著。

2.Management is concerned about the spending variance and has called for a review of all expenses.

管理层对支出差异表示担忧，并已要求对所有费用进行审查。

3.To better understand the spending variance, we need to analyze the costs associated with each department.

为了更好地理解支出差异，我们需要分析与每个部门相关的成本。

4.We must address the reasons behind the spending variance to ensure future budgets are more accurate.

我们必须解决导致支出差异的原因，以确保未来的预算更加准确。

5.The spending variance report highlighted areas where we overspent significantly.

这份支出差异报告突出了我们在某些领域的过度支出。

作文

Understanding the concept of spending variance is crucial for effective financial management, whether in personal finance or within an organization. Spending variance refers to the difference between the actual amount spent and the budgeted amount. This metric can provide valuable insights into spending habits and financial performance, allowing individuals and organizations to make informed decisions. In personal finance, tracking spending variance can help individuals maintain control over their expenses. For instance, if someone budgets $500 for groceries but ends up spending $600, the spending variance would be $100 over budget. Recognizing this variance is important because it highlights areas where one may need to adjust their spending habits. By analyzing the reasons behind the spending variance, individuals can identify patterns, such as impulse buying or unplanned expenses, and take corrective actions to stay within their budget in the future. Similarly, in business settings, spending variance plays a vital role in financial analysis and planning. Companies typically set budgets for various departments and projects. When actual spending deviates from these budgets, it creates a spending variance that needs to be investigated. For example, if a marketing department has a budget of $10,000 but spends $12,000, the spending variance is $2,000 over budget. This variance could indicate that the marketing strategies employed were more costly than anticipated or that there was a need for additional resources.Analyzing spending variance allows businesses to understand their financial health better. It can reveal inefficiencies or areas where costs can be reduced. For instance, if a company consistently sees a negative spending variance in a particular area, it might prompt them to reevaluate their budgeting process or consider alternative solutions to control costs. On the other hand, a positive spending variance, where actual spending is less than budgeted, can indicate effective cost management or the ability to allocate resources more efficiently.Moreover, spending variance is not just about identifying problems; it also provides opportunities for growth. For instance, if a company finds that its spending variance is favorable in research and development, it may choose to invest more in this area to foster innovation and competitive advantage. Conversely, if a department consistently overspends, it could lead to budget cuts or a reallocation of resources to ensure overall financial stability.In conclusion, understanding spending variance is essential for both individuals and organizations. It serves as a critical tool for monitoring financial performance, guiding budget adjustments, and making informed decisions. By regularly analyzing spending variance, one can gain valuable insights into spending patterns, identify areas for improvement, and ultimately achieve better financial outcomes. Whether one is managing a household budget or overseeing a corporate finance strategy, recognizing and addressing spending variance is key to achieving financial success.

理解支出差异这一概念对于有效的财务管理至关重要，无论是在个人财务还是在组织内部。支出差异指的是实际支出金额与预算金额之间的差额。这个指标可以提供对支出习惯和财务表现的宝贵见解，使个人和组织能够做出明智的决策。在个人财务中，跟踪支出差异可以帮助个人控制他们的开支。例如，如果某人预算500美元用于杂货，但最终花费了600美元，那么支出差异将是超出预算的100美元。认识到这种差异很重要，因为它突显了一个人可能需要调整支出习惯的领域。通过分析导致支出差异的原因，个人可以识别出模式，例如冲动购买或意外支出，并采取纠正措施以便在未来保持在预算内。同样，在商业环境中，支出差异在财务分析和规划中起着至关重要的作用。公司通常会为各个部门和项目设定预算。当实际支出与这些预算偏离时，就会产生需要调查的支出差异。例如，如果市场部的预算为10,000美元，但实际支出12,000美元，则支出差异为超出预算的2,000美元。这种差异可能表明所采用的市场策略比预期的成本更高，或者需要额外的资源。分析支出差异使企业能够更好地了解其财务健康状况。它可以揭示低效或可以减少成本的领域。例如，如果一家公司在某个特定领域持续看到负的支出差异，这可能促使他们重新评估预算流程或考虑控制成本的替代方案。另一方面，正的支出差异，即实际支出低于预算，可能表明有效的成本管理或资源分配的能力。此外，支出差异不仅仅是识别问题；它还提供了增长的机会。例如，如果一家公司发现其在研发方面的支出差异是有利的，它可能会选择在这一领域投入更多资金，以促进创新和竞争优势。相反，如果某个部门持续超支，可能会导致预算削减或资源重新分配，以确保整体财务稳定。总之，理解支出差异对于个人和组织都是至关重要的。它作为监测财务表现、指导预算调整和做出明智决策的关键工具。通过定期分析支出差异，人们可以获得对支出模式的宝贵见解，识别改进领域，并最终实现更好的财务结果。无论是管理家庭预算还是监督企业财务战略，认识和解决支出差异是实现财务成功的关键。