production cost variances

简明释义

生产成本差异

英英释义

例句

1.The production cost variances 生产成本差异 were attributed to rising material costs and labor shortages.

这些生产成本差异 production cost variances归因于材料成本上升和劳动力短缺。

2.By analyzing production cost variances 生产成本差异, we can pinpoint inefficiencies in our manufacturing process.

通过分析生产成本差异 production cost variances，我们可以找出制造过程中的低效之处。

3.The management team reviewed the production cost variances 生产成本差异 to identify areas for improvement.

管理团队审查了生产成本差异 production cost variances，以识别改进的领域。

4.The accountant reported significant production cost variances 生产成本差异 that affected the overall profitability.

会计报告了显著的生产成本差异 production cost variances，这影响了整体盈利能力。

5.Understanding production cost variances 生产成本差异 can help in budget forecasting for the next quarter.

理解生产成本差异 production cost variances可以帮助下一季度的预算预测。

作文

In the realm of manufacturing and production, understanding the concept of production cost variances is crucial for effective financial management. Production cost variances refer to the differences between the expected costs of producing goods and the actual costs incurred during the production process. This variance can arise from various factors, including changes in material prices, labor costs, and overhead expenses. By analyzing these variances, companies can identify areas where they are overspending or where they can improve efficiency, thus enhancing their overall profitability.To illustrate the importance of production cost variances, let us consider a hypothetical company that manufactures electronic gadgets. At the beginning of the fiscal year, the management sets a budget based on estimated costs. They predict that the cost of raw materials will be $50,000, labor costs will be $30,000, and overhead expenses will amount to $20,000, bringing the total estimated production cost to $100,000. However, as the year progresses, fluctuations in the market lead to an increase in material costs to $60,000, while labor costs remain at $30,000, and overhead expenses rise to $25,000. Consequently, the actual production cost totals $115,000.In this scenario, the production cost variances would be calculated as follows: the material cost variance is $10,000 unfavorable (actual $60,000 vs. budgeted $50,000), the labor cost variance is $0 (actual $30,000 vs. budgeted $30,000), and the overhead cost variance is $5,000 unfavorable (actual $25,000 vs. budgeted $20,000). The total production cost variance amounts to $15,000 unfavorable, indicating that the company spent more than initially planned.Understanding these variances allows management to take corrective actions. For instance, if the increase in material costs was due to supplier issues, the company might seek alternative suppliers or negotiate better contracts. Similarly, if overhead costs are rising due to inefficiencies, the company can implement cost-cutting measures or invest in technology to streamline operations.Furthermore, regular analysis of production cost variances can help businesses set more accurate budgets in the future. By examining past variances, companies can adjust their estimates based on historical data, leading to better financial forecasting and planning. This proactive approach not only aids in maintaining profitability but also enhances competitive advantage in the marketplace.In conclusion, production cost variances play a vital role in the financial health of manufacturing companies. By closely monitoring these variances, organizations can make informed decisions that drive efficiency and profitability. Understanding the reasons behind cost variances empowers managers to implement strategic changes that can lead to significant improvements in both operational performance and financial outcomes. Therefore, it is essential for companies to prioritize the analysis of production cost variances as part of their overall financial strategy, ensuring they remain agile and responsive to market dynamics.

在制造和生产领域，理解“生产成本差异”的概念对于有效的财务管理至关重要。“生产成本差异”是指预计生产商品的成本与实际发生的生产成本之间的差异。这种差异可能由于多种因素引起，包括材料价格、劳动力成本和间接费用的变化。通过分析这些差异，公司可以识别出超支的领域或改善效率的地方，从而提高整体盈利能力。为了说明“生产成本差异”的重要性，让我们考虑一个假设的公司，该公司制造电子小工具。在财政年度开始时，管理层根据估算成本制定预算。他们预测原材料成本为50,000美元，劳动力成本为30,000美元，间接费用为20,000美元，总预计生产成本为100,000美元。然而，随着年度的推进，市场波动导致原材料成本增加到60,000美元，而劳动力成本保持在30,000美元，间接费用上升到25,000美元。因此，实际生产成本总额为115,000美元。在这种情况下，“生产成本差异”将计算如下：材料成本差异为10,000美元不利（实际60,000美元与预算50,000美元），劳动力成本差异为0（实际30,000美元与预算30,000美元），间接费用差异为5,000美元不利（实际25,000美元与预算20,000美元）。总的“生产成本差异”为15,000美元不利，表明公司支出超过了最初的计划。理解这些差异使管理层能够采取纠正措施。例如，如果材料成本的增加是由于供应商问题，公司可能会寻找替代供应商或谈判更好的合同。同样，如果间接费用因低效而上升，公司可以实施削减成本的措施或投资于技术以简化操作。此外，定期分析“生产成本差异”可以帮助企业在未来制定更准确的预算。通过检查过去的差异，公司可以根据历史数据调整其估算，从而实现更好的财务预测和规划。这种主动的方法不仅有助于维持盈利能力，还增强了在市场中的竞争优势。总之，“生产成本差异”在制造公司的财务健康中发挥着至关重要的作用。通过密切监控这些差异，组织可以做出明智的决策，从而推动效率和盈利能力。理解成本差异背后的原因使管理者能够实施战略变更，从而在运营绩效和财务结果上实现显著改善。因此，公司必须将分析“生产成本差异”作为其整体财务战略的一部分，确保它们在市场动态中保持敏捷和响应能力。