spending variance

简明释义

支出差异

英英释义

例句

1.The accountant explained how the spending variance 支出差异 could impact the overall financial health of the organization.

会计师解释了支出差异如何影响组织的整体财务健康。

2.The finance team reviewed the monthly budget report and noted a significant spending variance 支出差异 in the marketing department.

财务团队审查了月度预算报告，并注意到市场部门的支出差异非常显著。

3.To control costs, the manager implemented strategies to reduce the spending variance 支出差异 in the project budget.

为了控制成本，经理实施了策略以减少项目预算中的支出差异。

4.By analyzing the spending variance 支出差异, the company was able to identify areas where they overspent.

通过分析支出差异，公司能够识别出他们超支的领域。

5.During the quarterly review, the board discussed the reasons behind the spending variance 支出差异 compared to last year.

在季度审查中，董事会讨论了与去年相比的支出差异背后的原因。

作文

In the world of business and finance, understanding various financial metrics is crucial for effective management and decision-making. One such important concept is spending variance, which refers to the difference between the budgeted amount of expenses and the actual amount spent. By analyzing spending variance, organizations can gain valuable insights into their financial performance and operational efficiency.To elaborate further, spending variance can be categorized into two types: favorable and unfavorable. A favorable spending variance occurs when the actual spending is less than the budgeted amount, indicating that the organization has managed its resources efficiently. Conversely, an unfavorable spending variance arises when actual expenses exceed the budget, signaling potential issues in cost management or unexpected financial burdens.Businesses often prepare budgets to plan their expenditures and allocate resources effectively. These budgets serve as a benchmark against which actual performance can be measured. When discrepancies arise, it is essential for financial managers to investigate the reasons behind these variances. For instance, if a company has a significant unfavorable spending variance in its marketing budget, it may need to assess whether the overspending was due to unforeseen circumstances or inefficiencies in campaign execution.Furthermore, tracking spending variance over time can help organizations identify trends and patterns in their spending behavior. This analysis can inform future budgeting processes, allowing businesses to make more accurate predictions and set realistic financial goals. Additionally, understanding spending variance can aid in resource allocation decisions, ensuring that funds are directed towards areas that yield the highest returns.In conclusion, spending variance is a vital financial metric that provides organizations with insights into their budgeting accuracy and spending habits. By regularly monitoring and analyzing spending variance, businesses can enhance their financial health, improve operational efficiency, and ultimately achieve their strategic objectives. As the business landscape continues to evolve, the ability to manage and understand spending variance will remain an essential skill for financial professionals and organizational leaders alike.

在商业和金融的世界中，理解各种财务指标对于有效管理和决策至关重要。其中一个重要概念是支出差异，它指的是预算支出金额与实际支出金额之间的差异。通过分析支出差异，组织可以获得关于其财务表现和运营效率的宝贵见解。进一步阐述，支出差异可以分为两种类型：有利和不利。有利的支出差异发生在实际支出低于预算金额时，这表明组织有效地管理了资源。相反，不利的支出差异则发生在实际支出超过预算时，预示着成本管理方面可能存在问题或意外的财务负担。企业通常会准备预算来规划支出并有效分配资源。这些预算作为衡量实际业绩的基准。当出现差异时，财务经理必须调查这些差异背后的原因。例如，如果一家公司在其市场营销预算中出现显著的不利支出差异，可能需要评估超支是由于不可预见的情况还是活动执行中的低效。此外，跟踪支出差异随时间的变化可以帮助组织识别其支出行为中的趋势和模式。这种分析可以为未来的预算过程提供信息，使企业能够做出更准确的预测并设定现实的财务目标。此外，理解支出差异可以帮助资源分配决策，确保资金被引导到产生最高回报的领域。总之，支出差异是一个重要的财务指标，为组织提供了对其预算准确性和支出习惯的洞察。通过定期监测和分析支出差异，企业可以增强其财务健康，提高运营效率，并最终实现其战略目标。随着商业环境的不断发展，管理和理解支出差异的能力将继续成为财务专业人士和组织领导者的重要技能。