This errorwould most likely resultin a large : A ) favorable variable overhead efficiency variance
using more labor hours for the amount of units produced than the standard or expected hours , or 2 ) a labor rate variance caused by using a more highly - paid group of workers than the standard(passive) caused by1 ) a labor efficiency variance
In practice , these factors are foundto causetremendous variance in the efficiency gain.[2
by differences in operating efficiency(passive) is caused byVariable overhead efficiency variance
For example , the number of units of direct material could assume the absence of scrap , when in fact a standard amount of scrap is normally realizedcausinga continuing negative efficiency variance
able ... a various single - case strategyto discoverthe variance in individuals ' efficiency
factorscausingthe overhead cost variance
List causescould leadto a variable overhead efficiency variance
You either pay too much direct labor rate variance , or you use too many hours because people wasted time , they were less efficientcausingdirect labor efficiency variance
by differences in the variable overhead rate(passive) is caused byVariable overhead spending variance
inefficiency in machinerywill causea variable overhead efficiency variance
when in fact a standard amount of scrap is normally realizedcausinga continuing negative efficiency variance
by using more labor hours for the amount of units produced than the standard or expected hours , or 2 ) a labor rate variance caused by using a more highly - paid group of workers than the standard(passive) caused bya labor efficiency variance
the same factorscausethe labor efficiency variance
This variance ... the same factorsinfluencethe labour efficiency variance
Variable O / H Efficiency ... the same factorsinfluencethe labour efficiency variance
the same factorsinfluencethe labour efficiency variance
by the standard hours for actual production being less than actual hours worked(passive) is caused byoverhead efficiency variance
In practice , these factors are foundto causetremendous variance in the efficiency
many reasons , such as integration , the frequency of overseas M&A and M&A experience(passive) is influenced byDecrease in efficiency
phase changes and develop prediction - driven last - level cache ( LLC(passive) caused byperformance variance
The fewer hours usedwould obviously leadto a favorable efficiency variance
different types of operations to Non - Volatile Memory ( NVM(passive) caused byperformance variance
by variations in extension by various enzyme , or differences in annealing efficiency to their respective targets(passive) caused byefficiency variation
a factorinfluencingefficiency variations
DNFs and DQs(passive) caused byIncreased variance
to work less efficientlyresultingin an adverse efficiency variance
High RH , typically above 80 %can causevariations in efficiency
AnalyticalresultsVariance of the convenience yield
conceivedsetvariations in the efficiency
number of factorscan causean unfavorable efficiency variance
delaydesigneddeviation efficiency
in a favorable material price varianceresultedin a favorable material price variance
the labor efficiency variancecausethe labor efficiency variance
by using more labor hours for the amount of units produced than the standard or expected hours , or 2 ) a labor rate variance caused by using a more highly - paid group of workers than the standardcausedby using more labor hours for the amount of units produced than the standard or expected hours , or 2 ) a labor rate variance caused by using a more highly - paid group of workers than the standard
Reasons of direct materials price varianceresultsReasons of direct materials price variance
from variations in overhead costsresultsfrom variations in overhead costs
more towards change in variance of productioncontributesmore towards change in variance of production
This difference(passive) is caused byThis difference
from the existence of strategic groups and their differences in resourcesmay causedfrom the existence of strategic groups and their differences in resources
in competitive pricingresultsin competitive pricing
in the periodresultedin the period
heterogeneous computing systemshas causedheterogeneous computing systems
in energy use going up rather than downto resultin energy use going up rather than down
from the use of poor quality materialsresultingfrom the use of poor quality materials
to slightly measurable amounts of performance improvementcan leadto slightly measurable amounts of performance improvement
to decrease in utilizationleadsto decrease in utilization
in adjusted regression coefficientsresultsin adjusted regression coefficients
to lower power and higher typepredictably ledto lower power and higher type
from changes in turbine designresultfrom changes in turbine design
commonlyleadscommonly
from the difference between the actual fixed overhead incurred and the budgeted amount of fixed overheadresultsfrom the difference between the actual fixed overhead incurred and the budgeted amount of fixed overhead