• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

March 2026 ACCA Exams

Comments & Instant poll

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for June 2026 exams.
Get your discount code >>

labour efficiency ratio

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA MA – FIA FMA › labour efficiency ratio

  • This topic has 3 replies, 2 voices, and was last updated 9 years ago by John Moffat.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • June 25, 2016 at 9:41 am #324030
    sxhawty
    Member
    • Topics: 56
    • Replies: 25
    • ☆☆

    A hotel has 120 identical bedrooms. It uses labour efficiency percentages to compare the performance of four groups of workers (A, B, C and D) employed to clean the bedrooms. The standard time to clean a bedroom is 40 minutes.

    The following data for last week are available:

    Group A actual hrs worked- 128 actual #of bedrooms cleaned – 198
    B actual hrs worked- 140 actual #of bedroom cleaned- 207
    C actual hrs worked- 124 actual #of bedroom cleaned- 186
    D actual hrs worked- 108 actual #of bedroom cleaned- 165

    it says that the correct answer is group A for most efficient, but they didn’t show the solution..

    the formula for labour eff. ratio is standard hrs for actual output/actual hrs worked*100

    if im gonna get for group A is this solution correct .. 0.66*198/128*100?
    and 0.66 came from 40minutes/60minutes

    June 25, 2016 at 10:41 am #324051
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54833
    • ☆☆☆☆☆

    For A, the standard time for cleaning = 198 rooms x 40/60 hours = 132 hours.

    Therefore efficiency ratio = 132/128 = 103%

    June 25, 2016 at 11:16 am #324058
    sxhawty
    Member
    • Topics: 56
    • Replies: 25
    • ☆☆

    Thankyou sir, that made sense..

    June 25, 2016 at 6:13 pm #324081
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54833
    • ☆☆☆☆☆

    You are welcome 🙂

  • Author
    Posts
Viewing 4 posts - 1 through 4 (of 4 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Kaplan ACCA Free Trial

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE Exams – Instant Poll

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • RuthlynE on FM Chapter 11 Questions – Sources of finance – equity
  • AllisonHoang on Inventory Control (part 1) The EOQ Formula – ACCA Management Accounting (MA)
  • Chimuti on ACCA BT Chapter 4 – Organisational culture – Questions
  • LiliaDvornikova on Statement of cash flows – Example 1 (revision) – ACCA Financial Reporting (FR)
  • BurtBikkie on Professional Ethics – ACCA Audit and Assurance (AA)

Copyright © 2026 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in