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Labor Ratios

Forums › FIA Forums › MA2 Managing Costs and Finance Forums › Labor Ratios

  • This topic has 4 replies, 3 voices, and was last updated 3 years ago by Ken Garrett.
Viewing 5 posts - 1 through 5 (of 5 total)
  • Author
    Posts
  • August 13, 2021 at 1:50 pm #631453
    maximus07
    Participant
    • Topics: 446
    • Replies: 437
    • ☆☆☆☆

    Like only productive hours are used in Efficiency ratio. Can you suggest for Capacity utilisation ratio and Production Volume ratio that which hours are used for them both?

    August 14, 2021 at 9:19 am #631529
    James124
    Participant
    • Topics: 166
    • Replies: 138
    • ☆☆☆

    I don’t know much but Production volume ratio is Standard hours over budgeted so no actual hours. But yes in capacity utilization ratio we may need actual productive hours.
    Tutor Garrett will tell you more authentic.

    August 14, 2021 at 2:25 pm #631562
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10595
    • ☆☆☆☆☆

    See

    https://www.accaglobal.com/pk/en/student/exam-support-resources/foundation-level-study-resources/ma1/technical-articles1/standard-hour.html

    August 14, 2021 at 4:01 pm #631571
    James124
    Participant
    • Topics: 166
    • Replies: 138
    • ☆☆☆

    There is nothing related to Production hours or Idle hours in this article.

    August 14, 2021 at 5:12 pm #631575
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10595
    • ☆☆☆☆☆

    It defines Capacity utilisation ratio and Production Volume ratio, which is what the original query was about.

  • Author
    Posts
Viewing 5 posts - 1 through 5 (of 5 total)
  • The topic ‘Labor Ratios’ is closed to new replies.

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