materials variance

简明释义

原料差异

英英释义

例句

1.The finance team highlighted the materials variance in their quarterly review, indicating areas for improvement.

财务团队在季度审查中强调了材料差异，指出了改进的领域。

2.The materials variance was attributed to unexpected supplier price increases.

这材料差异归因于供应商意外的价格上涨。

3.The company reported a significant materials variance this quarter due to fluctuating raw material prices.

由于原材料价格波动，公司本季度报告了显著的材料差异。

4.To better manage costs, we need to analyze the materials variance from last month’s production.

为了更好地管理成本，我们需要分析上个月生产的材料差异。

5.Understanding the causes of materials variance can help us reduce waste and improve efficiency.

了解材料差异的原因可以帮助我们减少浪费并提高效率。

作文

In the world of business and finance, understanding various terms and concepts is crucial for effective management and decision-making. One such term that often arises in discussions about production costs is materials variance. This concept refers to the difference between the actual cost of materials used in production and the standard cost that was expected or budgeted. By analyzing materials variance, companies can gain insights into their purchasing efficiency and operational performance. To illustrate, let’s consider a manufacturing company that produces wooden furniture. The management has set a standard cost of $5 per board foot of wood, based on historical data and market research. However, due to fluctuations in the timber market, the actual cost of wood rises to $6 per board foot. In this case, the materials variance would be unfavorable, amounting to $1 per board foot. This unfavorable variance indicates that the company spent more on materials than it had planned, which could impact overall profitability. Conversely, if the actual cost of wood drops to $4 per board foot, the materials variance would be favorable, resulting in a savings of $1 per board foot. Such positive variances are beneficial as they allow the company to either increase its profit margins or reduce the selling price to gain a competitive edge in the market. Analyzing materials variance is not just about identifying whether the variance is favorable or unfavorable; it also involves understanding the underlying reasons for these variances. For instance, if the prices of raw materials fluctuate due to external factors, such as supply chain disruptions or changes in demand, management must adapt their strategies accordingly. Additionally, it may indicate inefficiencies in the purchasing process or the need to renegotiate contracts with suppliers. Moreover, tracking materials variance over time can reveal trends that help businesses make informed decisions. For example, if a company consistently experiences unfavorable variances in a particular material, it may prompt a review of sourcing strategies or an evaluation of alternative suppliers. On the other hand, consistent favorable variances could encourage the company to invest further in expanding production or exploring new product lines. In conclusion, materials variance is a vital metric in the realm of cost management and financial analysis. It serves as a tool for businesses to assess their material costs against expectations and to identify areas for improvement. By closely monitoring and analyzing these variances, companies can enhance their operational efficiency, make better purchasing decisions, and ultimately improve their bottom line. Understanding materials variance empowers managers to respond proactively to changes in the market and to implement strategies that align with their financial goals.

在商业和金融的世界中，理解各种术语和概念对于有效管理和决策至关重要。其中一个常常出现在生产成本讨论中的术语是材料差异。这个概念指的是实际使用的材料成本与预期或预算的标准成本之间的差异。通过分析材料差异，公司可以深入了解其采购效率和运营绩效。举例来说，考虑一家生产木制家具的制造公司。管理层设定了每立方尺木材的标准成本为5美元，基于历史数据和市场研究。然而，由于木材市场的波动，实际木材成本上升到每立方尺6美元。在这种情况下，材料差异将是不利的，每立方尺相差1美元。这种不利差异表明，公司在材料上的支出超过了计划，这可能会影响整体盈利能力。相反，如果实际木材成本降至每立方尺4美元，材料差异将是有利的，节省了每立方尺1美元。这种积极差异是有益的，因为它允许公司提高利润率或降低售价，以在市场上获得竞争优势。分析材料差异不仅仅是识别差异是有利还是不利；它还涉及理解这些差异的根本原因。例如，如果原材料价格由于外部因素（如供应链中断或需求变化）而波动，管理层必须相应地调整其策略。此外，这可能表明采购过程中的低效，或需要与供应商重新谈判合同。此外，随着时间的推移，跟踪材料差异可以揭示帮助企业做出明智决策的趋势。例如，如果一家公司在某种特定材料上持续经历不利差异，这可能促使其审查采购策略或评估替代供应商。另一方面，持续的有利差异可能鼓励公司进一步投资于扩大生产或探索新产品线。总之，材料差异是成本管理和财务分析领域的重要指标。它作为企业评估其材料成本与预期之间的工具，并识别改进领域。通过密切监控和分析这些差异，公司可以提高运营效率，做出更好的采购决策，并最终改善其底线。理解材料差异使管理者能够主动应对市场变化，并实施与其财务目标一致的策略。