直接劳动总方差由直接劳动效率方差和直接劳动生产率方差组成。预算直接人工

The total direct labor variance by the direct labor efficiency variance and the direct labor productivity variance components. Budget direct labor hours to 11,250 hours, the actual labor hours to 10,000 hours. Less than the budget for 1250 hours, 0.28 hours each, is clearly advantageous. The company employs highly qualified staff to effectively improve production efficiency, reduce staff training time or overtime. Billing hours increased the budget for direct labor rate £ 8 hours actual work rate £ 9.5 per hour. And more than 1.5 pounds budget is unfavorable. Overall, it may be caused by internal and external factors. Higher than expected wage settlement may be the cause of internal differences, to recruit new staff to operate the machine, which increases costs. For external factors, technological progress and shortages in the labor market may increase labor costs. Although the direct labor efficiency variance is positive, direct labor productivity variance is negative, but the total direct labor variance is negative.

The total variance of direct labor consists of the direct labor efficiency variance and the direct labor productivity variance. Budget direct labor hours are 11250 hours, and actual labor hours are 10,000 hours. It's clearly advantageous to have 1,250 hours less than the budget, 0.28 hours each. The highly qualified staff employed by the company have effectively increased productivity and reduced the training or overtime of its employees. The billed hours increase the budgeted direct work rate by 8 hours and the actual work rate by 9.5 hours per hour. It would be bad to be 1.5 pounds more than budgeted. In general, it may be caused by internal and external factors. Higher-than-expected wage settlements may be the internal cause of the variance, and hiring new employees to operate the machine increases costs. For external factors, technological advances and labour market shortages may increase labour costs. Although the variance of direct labor efficiency is positive and the variance of direct labor productivity is negative, the total variance of direct labor is negative.

The total variance of direct labor consists of variance of direct labor efficiency and variance of direct labor productivity. The budget direct labor hour is 11250 hours, and the actual labor hour is 10000 hours. 1250 hours less than the budget, 0.28 hours per unit, is obviously advantageous. The company employs high-quality staff to effectively improve production efficiency and reduce the training or overtime time of employees. Billing hours increase the budgeted direct hours rate by £ 8 hours and the actual hours rate by £ 9.5 per hour. It's a disadvantage to have £ 1.50 more than the budget. In general, it may be caused by internal and external factors. A higher than expected salary settlement may be the internal cause of the variance, and recruiting new employees to operate the machine will increase costs. For external factors, technological progress and shortage of labor market may increase labor cost. Although the variance of direct labor efficiency is positive and the variance of direct labor productivity is negative, the total variance of direct labor is negative.<br>