labor efficiency variance

简明释义

劳动效率差异

英英释义

例句

1.To improve the labor efficiency variance 劳动力效率差异, the team implemented new training programs for staff.

为了改善劳动力效率差异，团队为员工实施了新的培训项目。

2.The company reported a positive labor efficiency variance 劳动力效率差异 this quarter, indicating that workers completed more tasks than expected.

公司在本季度报告了积极的劳动力效率差异，这表明工人完成的任务超过了预期。

3.A negative labor efficiency variance 劳动力效率差异 suggests that employees are spending more time on tasks than planned.

负的劳动力效率差异表明员工在任务上花费的时间超过了计划。

4.Management is analyzing the labor efficiency variance 劳动力效率差异 to understand why production costs have decreased.

管理层正在分析劳动力效率差异，以了解生产成本为何下降。

5.The finance department highlighted the labor efficiency variance 劳动力效率差异 in their monthly report as a key performance indicator.

财务部门在他们的月度报告中强调了劳动力效率差异作为一个关键绩效指标。

作文

In the world of business and finance, understanding various metrics is crucial for assessing performance and making informed decisions. One such important metric is the labor efficiency variance, which plays a significant role in evaluating how effectively a company utilizes its labor resources. The labor efficiency variance is defined as the difference between the actual hours worked and the standard hours that should have been worked for the actual production level, multiplied by the standard wage rate. This variance helps managers determine whether their workforce is performing efficiently or if there are underlying issues that need to be addressed.To better understand the implications of labor efficiency variance, let’s consider a manufacturing company that produces widgets. Suppose the standard time to produce one widget is two hours, and the standard wage rate is $20 per hour. If the company planned to produce 100 widgets in a week, the standard hours required would be 200 hours (100 widgets x 2 hours each). Therefore, the budgeted labor cost would be $4,000 (200 hours x $20).Now, imagine that during the week, the company actually produced 100 widgets but took 250 hours to do so. The actual labor cost would then be $5,000 (250 hours x $20). To calculate the labor efficiency variance, we first find the difference between the actual hours worked and the standard hours:Actual Hours: 250Standard Hours: 200Variance: 250 - 200 = 50 hoursNext, we multiply this variance by the standard wage rate to get the monetary value of the labor efficiency variance:50 hours x $20 = $1,000 unfavorableThe unfavorable variance indicates that the company used more labor hours than expected to produce the same number of widgets, leading to increased labor costs. This situation prompts management to investigate why the variance occurred. Possible reasons could include inadequate training, inefficient processes, or machinery breakdowns that slowed production.Addressing the factors contributing to the labor efficiency variance is essential for improving overall productivity. By analyzing the causes, management can implement strategies to enhance labor efficiency. This might involve providing additional training for employees, optimizing work processes, or investing in better technology to streamline operations.Moreover, tracking labor efficiency variance over time allows businesses to identify trends and make proactive adjustments. For instance, if the variance consistently shows unfavorable results, it may indicate a need for a comprehensive review of labor practices or even a shift in workforce management strategies.In conclusion, the labor efficiency variance is a vital metric that provides insights into a company’s labor performance. By understanding and monitoring this variance, businesses can take necessary actions to enhance efficiency, reduce costs, and ultimately improve profitability. As companies strive for excellence in their operations, focusing on labor efficiency becomes a key component of successful management and sustainable growth.

在商业和金融的世界中，理解各种指标对于评估绩效和做出明智的决策至关重要。其中一个重要指标是劳动效率差异，它在评估公司如何有效利用劳动力资源方面发挥着重要作用。劳动效率差异被定义为实际工作小时与实际生产水平应该工作的标准小时之间的差异，再乘以标准工资率。这个差异帮助管理者确定他们的劳动力是否高效运作，或者是否存在需要解决的潜在问题。为了更好地理解劳动效率差异的影响，我们考虑一家生产小部件的制造公司。假设生产一个小部件的标准时间是两个小时，标准工资率是每小时20美元。如果公司计划在一周内生产100个小部件，那么所需的标准工时将是200小时（100个小部件 x 每个2小时）。因此，预算的劳动成本将是4000美元（200小时 x 20美元）。现在，假设在这一周中，公司实际上生产了100个小部件，但花费了250小时。实际劳动成本将是5000美元（250小时 x 20美元）。要计算劳动效率差异，我们首先找出实际工作小时与标准工时之间的差异：实际工时：250标准工时：200差异：250 - 200 = 50小时接下来，我们将这个差异乘以标准工资率，以获得劳动效率差异的货币价值：50小时 x 20美元 = 1000美元不利不利差异表明，公司在生产相同数量的小部件时使用的劳动小时超过了预期，导致劳动成本增加。这种情况促使管理层调查差异发生的原因。可能的原因包括培训不足、流程效率低下或机械故障导致生产减缓。解决导致劳动效率差异的因素对于提高整体生产力至关重要。通过分析原因，管理层可以实施策略来提高劳动效率。这可能涉及为员工提供额外培训、优化工作流程或投资更好的技术以简化操作。此外，随着时间推移跟踪劳动效率差异可以让企业识别趋势并进行主动调整。例如，如果差异持续显示不利结果，这可能表明需要全面审查劳动实践，甚至需要改变劳动力管理策略。总之，劳动效率差异是一个重要的指标，它提供了对公司劳动力绩效的洞察。通过理解和监控这一差异，企业可以采取必要的行动来提高效率、降低成本，并最终改善盈利能力。当公司在运营中追求卓越时，关注劳动效率成为成功管理和可持续增长的关键组成部分。