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- 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. 工时率差异也叫工时用量差异、工时效率、工时差异。该指标取决于完工产品所耗工时与标准工时的多少的比较。
- Therefore, just like the direct material variance, when the labor cost for a task differs from standard, the direct labor variance can be divided into a labor efficiency variance and a labor rate variance. 正像直接材料差异那样,对一项工作的实际成本与标准成本之间的比较,直接人工成本也可以分成工时量差异和工资率差异两部分来分析。
- direct labor efficiency variance [经] 直接人工效率差异
- Their labor efficiency is very high. 他们的工作效率很高。
- labor efficiency variance 人工效率差异
- Time study so as to trace the labor efficiency and productivity. 工时研究借以追踪人力的效率和生产率。
- Conduct and perform to analyze both in direct material and indirect material usages report, labor efficiency report, overhead evaluation, finding the variance problem and raised to company management. 编制并分析直接及间接原材料使用报告、人工效率报告，间接费用分析，发现问题的差异并上报至公司管理层。
- Shift HC arrangement to balance labor efficiency and production line manpower. 协调本班次的人力安排;确保生产线人力需求及劳动生产效率达标.
- An efficiency variance reveals the effect on total cost of using more or less input than the quantity allowed by the flexible bud-get for actual output. 效率差异反映了相对于实际生产所发生的投入量多余或少于弹性预算的规定量时总成本的变化情况。
- Favorable colour environment can adjust the labor interest of people and improve labor efficiency. 良好的色彩环境可以调节人们的劳动爱好和提高劳动效率。
- This paper expounds the importance of labor distribution to raise labor efficiency by resolving labor distribution. 文章通过对劳动分配率的分解,来阐述劳动分配率对正确提高劳动效率的重要性。
- 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. 在复核功效差异时,不可能绝对确定真正的原因,也不可能准确予以估算,但必须弄清楚差异是否来源于标准工时分配不当和执行有误,是否来源于管理或实际执行。
- It is applied for washing all kinds of textile, bedsheet, table sheet, bath towel, blanker which has good effects of reducing labor strength, raise labor efficiency. 是减轻劳动强度，提高工作效率，具有良好的效果。
- Resource based overhead efficiency variance 基于资源的制造费用效率差异
- Labor efficiency is very high. 他们的工作效率很高。
- variable overhead efficiency variance 变动间接费用效率差异
- Because theine can be excited central nervous, enhance the excited process with coriaceous cerebra, achieve hearten spirit thereby, eliminate the fatigue, goal that improves labor efficiency. 由于咖啡碱能兴奋中枢神经、增强大脑皮质的兴奋过程，从而达到振奋精神、消除疲劳、提高劳动效率的目的。
- indirect lacor efficiency variance [经] 间接劳务效率差异
- overhead volume efficiency variance [经] 间接费用数量效率差异
- Therefore, to solve the medium-western regions and eastern regions difference, we shout enhance the labor efficiency, grasp the technology education, grasp the technique progressing. 因此，从劳动效率方面着手，抓科技教育、技术进步，才能从根本上解决中西部地区与东部沿海地区的地区差距问题。
