The undue emphasis on labor efficiency variances leads to excess work in process inventories because if labor is a fixed cost and standards are tight, then the only way to generate favorable labor efficiency variances is for every workstation to produce at capacity.
The employees might not have obtained written work instructions. blend. the usual assumes a sure mix of employees concerning exclusive talent levels, which does not suit the actual staffing. training.
The labor efficiency variance focuses on the number of exertion hours utilized in manufacturing. it is defined because of the difference between the real range of direct labor hours worked and budgeted direct labor hours that ought to have been labored based totally on the requirements.
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