Page 135 - P1 Integrated Workbook STUDENT 2018
P. 135
Advanced variance analysis
Labour mix and yield variances
2.1 What is it?
This splits the labour efficiency variance into two parts:
Labour efficiency variance
Labour mix variance Labour yield variance
– Has the efficiency – Has the labour used
changed because the created more or less
ratio of the staff types has units than expected?
changed?
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