unfavorable variance; adverse variance

简明释义

逆差异

英英释义

例句

1.An unfavorable variance in labor costs has prompted the HR department to review staffing levels.

劳动力成本的不利差异促使人力资源部门审查员工配备情况。

2.Management is concerned about the adverse variance in sales figures this month compared to last month.

管理层对本月与上月相比的销售数据出现的不利差异感到担忧。

3.Due to an adverse variance in raw material prices, the project budget was exceeded.

由于原材料价格的不利差异，项目预算超支。

4.The company reported an unfavorable variance in its quarterly earnings, indicating that expenses were higher than expected.

公司在季度收益中报告了一个不利差异，这表明支出高于预期。

5.The financial team analyzed the unfavorable variance in production costs and found areas for improvement.

财务团队分析了生产成本中的不利差异，并找到了改进的空间。

作文

In the world of finance and accounting, understanding variances is crucial for effective management and decision-making. One term that often comes up in this context is unfavorable variance, also known as adverse variance. These terms refer to a situation where actual performance deviates negatively from the expected or budgeted performance. This can occur in various areas such as sales revenue, expenses, or production costs. For instance, if a company budgeted $100,000 in sales for a quarter but only achieved $80,000, it would experience a unfavorable variance of $20,000. This shortfall can be concerning as it may indicate underlying issues within the organization, such as declining market demand or ineffective marketing strategies.The implications of unfavorable variance can be significant. When management identifies a negative variance, it prompts a deeper analysis to understand the root causes. This might involve reviewing sales strategies, assessing operational efficiencies, or evaluating external factors like economic conditions. The goal is to determine why the variance occurred and what corrective actions can be taken to mitigate its impact. For example, if the adverse variance was due to increased competition, the company might need to innovate its product offerings or enhance customer service to regain market share.Moreover, consistent unfavorable variances can lead to broader strategic changes. If a company regularly misses its sales targets, it may need to reevaluate its business model or target audience. This could involve shifting focus to new markets or adjusting pricing strategies. In some cases, persistent negative variances might even lead to drastic measures such as downsizing or restructuring the organization.On the other hand, it is essential to differentiate between temporary fluctuations and long-term trends. A single unfavorable variance may not warrant immediate action, but a pattern of adverse variances over several periods should raise red flags. Businesses must establish a robust monitoring system to track performance metrics regularly. This proactive approach enables timely interventions before small issues escalate into significant problems.In conclusion, comprehending the concept of unfavorable variance and adverse variance is vital for any organization aiming to maintain financial health and operational efficiency. By analyzing these variances, management can make informed decisions, implement necessary changes, and ultimately steer the organization towards achieving its financial objectives. Understanding these concepts not only aids in identifying potential issues but also equips businesses with the tools to adapt and thrive in a competitive landscape.

在金融和会计的世界中，理解差异对于有效管理和决策至关重要。在这个背景下，经常出现的一个术语是不利差异，也称为逆差。这些术语指的是实际表现与预期或预算表现之间的负面偏差。这种情况可能发生在销售收入、费用或生产成本等各个领域。例如，如果一家公司在一个季度预算销售额为100,000美元，但仅实现了80,000美元，那么它将经历20,000美元的不利差异。这种短缺可能令人担忧，因为它可能表明组织内部存在潜在问题，例如市场需求下降或营销策略无效。不利差异的影响可能是显著的。当管理层识别出负差异时，会促使进行更深入的分析，以了解根本原因。这可能涉及审查销售策略、评估运营效率或评估经济条件等外部因素。目标是确定差异发生的原因以及可以采取哪些纠正措施来减轻其影响。例如，如果逆差是由于竞争加剧，公司可能需要创新产品供应或提高客户服务以重新获得市场份额。此外，一致的不利差异可能导致更广泛的战略变化。如果一家公司经常未能达到销售目标，它可能需要重新评估其商业模式或目标受众。这可能涉及将重点转向新市场或调整定价策略。在某些情况下，持续的负差异甚至可能导致裁员或重组等重大措施。另一方面，区分临时波动和长期趋势是至关重要的。单一的不利差异可能不需要立即采取行动，但若在多个期间内出现不利差异的模式，则应引起警惕。企业必须建立健全的监控系统，以定期跟踪绩效指标。这种主动的方法使得在小问题升级为重大问题之前能够及时干预。总之，理解不利差异和逆差的概念对于任何希望保持财务健康和运营效率的组织都是至关重要的。通过分析这些差异，管理层可以做出明智的决策，实施必要的变更，并最终引导组织实现其财务目标。理解这些概念不仅有助于识别潜在问题，还使企业具备适应和在竞争激烈的环境中蓬勃发展的工具。