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Idle time

This topic has 1 reply, 2 voices, and was last updated 10 years ago by John Moffat.

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January 27, 2016 at 11:14 am #298120
maan87
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Hi john sir how r u?
John sir to find labour efficiency basic variance..should we use following formula…std hours for actual out vs. Actual hours for actual output…
My question is that should we include an allownce for idle time in std hours? I mean to say should we adjust std hours for idle time or not?
January 27, 2016 at 5:49 pm #298174
John Moffat
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You don’t adjust the hours, but you do need to adjust the cost.
It is all explained (with examples) in your lectures on idle time variances.
Our lectures are a complete course for Paper F5.
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