This concept also called labor usage variance, labor efficiency variance or labor time variance. It results from using more or less labor than standard for the output produced.

 
  • 工時(shí)率差異也叫工時(shí)用量差異、工時(shí)效率、工時(shí)差異。該指標取決于完工產(chǎn)品所耗工時(shí)與標準工時(shí)的多少的比較。
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