tehokkuusvarianssi

Tehokkuusvarianssi refers to the difference between the planned or standard cost of a product or service and its actual cost. This concept is commonly used in cost accounting and management to analyze performance and identify areas for improvement. It is a key component of variance analysis, a process that compares expected results with actual results and quantifies the differences.

There are several reasons why a tehokkuusvarianssi might occur. These can include changes in the price of raw materials or labor, inefficiencies in production processes, changes in the volume of output, or differences in the quantity of materials used. For instance, if the standard labor cost per unit is $10 and the actual labor cost per unit is $12, there is an unfavorable tehokkuusvarianssi of $2 per unit. Conversely, if the actual cost is lower than the standard, it would be a favorable variance.

Understanding and analyzing tehokkuusvarianssi is crucial for businesses. It helps management to pinpoint where costs are deviating from expectations and to take corrective actions. For example, a persistent unfavorable material quantity variance might indicate poor inventory management or wasteful production practices. By investigating these variances, companies can improve their operational efficiency, optimize resource allocation, and ultimately enhance their profitability. The goal is not simply to identify variances, but to understand their root causes and implement strategies to prevent their recurrence.