In examining efficiency variance it is unlikely that the true causes will be established absolutely and evaluated accurately,but it is necessary to determine if the variance is due to an incorrect allocation of standard hours or the actual performance.
英
美
- 在復核功效差異時(shí),不可能絕對確定真正的原因,也不可能準確予以估算,但必須弄清楚差異是否來(lái)源于標準工時(shí)分配不當和執行有誤,是否來(lái)源于管理或實(shí)際執行。