idle capacity variance

简明释义

闲置能量差异,闲置生产能力差异

英英释义

例句

1.To improve profitability, the team needs to analyze the idle capacity variance and find ways to optimize production.

为了提高盈利能力，团队需要分析闲置产能差异并寻找优化生产的方法。

2.Management is concerned about the idle capacity variance as it indicates underutilization of resources.

管理层对闲置产能差异感到担忧，因为这表明资源未得到充分利用。

3.During the annual review, the CFO highlighted the idle capacity variance as a key area for cost reduction.

在年度审查中，首席财务官强调了闲置产能差异作为成本削减的关键领域。

4.The company reported a significant idle capacity variance this quarter due to unexpected machine breakdowns.

由于意外的机器故障，公司本季度报告了显著的闲置产能差异。

5.The factory's idle capacity variance was largely due to seasonal fluctuations in demand.

工厂的闲置产能差异主要是由于需求的季节性波动。

作文

In the world of production and operations management, understanding various financial metrics is crucial for assessing a company's efficiency. One such metric is idle capacity variance, which refers to the difference between the expected output based on the productive capacity of a facility and the actual output achieved during a specific period. This concept is essential for organizations aiming to optimize their resources and improve overall productivity.To grasp the significance of idle capacity variance, it is important to first understand the notion of capacity itself. Capacity is defined as the maximum amount of work that an organization can complete in a given period, utilizing its resources effectively. However, there are times when a company's capacity is not fully utilized due to various reasons, such as equipment breakdown, labor shortages, or inefficient processes. These situations lead to what is known as idle capacity, which represents wasted potential and resources.The idle capacity variance is calculated by taking the difference between the standard hours that should have been worked (based on the capacity) and the actual hours worked. A positive variance indicates that more capacity was available than utilized, highlighting inefficiencies that need addressing. Conversely, a negative variance may suggest that the company is operating at or near its limits, which could lead to overworking employees or machinery, potentially resulting in burnout or breakdowns.For instance, consider a manufacturing plant with a designed capacity to produce 1,000 widgets per day. If, due to machinery malfunctions and labor shortages, the plant only produces 600 widgets, the idle capacity variance would be significant. This discrepancy not only reflects lost revenue but also signals potential areas for improvement, such as investing in better maintenance practices or enhancing workforce training.Understanding idle capacity variance allows managers to make informed decisions about resource allocation and operational adjustments. By identifying periods of high idle capacity, a company can implement strategies to mitigate these inefficiencies. For example, they might consider scheduling preventive maintenance during off-peak hours or cross-training employees to fill in gaps during labor shortages.Moreover, addressing idle capacity variance can lead to improved profitability. When a company operates closer to its capacity without compromising quality, it can maximize its output and revenue while minimizing costs associated with excess capacity. This balance is vital in maintaining a competitive edge in today's fast-paced market.In conclusion, the concept of idle capacity variance serves as a critical indicator for businesses striving for operational excellence. By monitoring this variance, organizations can identify inefficiencies, optimize resource utilization, and ultimately enhance their bottom line. As companies continue to navigate the complexities of production and operations, the ability to manage and reduce idle capacity variance will remain a key component of successful business strategies.

在生产和运营管理的世界中，理解各种财务指标对于评估公司的效率至关重要。其中一个指标是闲置产能差异，它指的是基于设施的生产能力预期产出与特定时期内实际产出之间的差异。这个概念对于希望优化资源并提高整体生产力的组织至关重要。要理解闲置产能差异的重要性，首先需要了解能力本身的概念。能力被定义为一个组织在给定期间内利用其资源有效完成的最大工作量。然而，由于设备故障、劳动力短缺或流程效率低下等各种原因，公司有时无法充分利用其能力。这种情况导致了所谓的闲置产能，代表着潜在和资源的浪费。闲置产能差异的计算方法是将应该工作的标准小时（基于产能）与实际工作小时之间的差异进行比较。正差异表明可用的产能超过了利用的产能，突显出需要解决的低效问题。相反，负差异可能表明公司正在接近其极限，这可能导致员工或机器过度工作，从而可能导致疲惫或故障。例如，考虑一家设计产能为每天生产1000个小部件的制造工厂。如果由于机械故障和劳动力短缺，该工厂只生产600个小部件，则闲置产能差异将非常显著。这一差距不仅反映了收入损失，还发出了潜在改进领域的信号，例如投资于更好的维护实践或加强员工培训。理解闲置产能差异使管理者能够就资源分配和运营调整做出明智的决策。通过识别高闲置产能的时期，公司可以实施策略来减轻这些低效。例如，他们可以考虑在非高峰时段安排预防性维护，或者对员工进行交叉培训，以填补劳动力短缺期间的空缺。此外，解决闲置产能差异可以提高盈利能力。当一家公司在不妥协质量的情况下更接近其产能运行时，它可以最大化其产出和收入，同时最小化与过剩产能相关的成本。这种平衡在当今快节奏市场中维持竞争优势至关重要。总之，闲置产能差异的概念作为企业追求运营卓越的重要指标。通过监测这一差异，组织可以识别低效，优化资源利用，并最终增强其盈利能力。随着公司继续应对生产和运营的复杂性，管理和减少闲置产能差异的能力将始终是成功商业战略的关键组成部分。