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mnemonic 4 efficiecy ratios

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April 15, 2010 at 10:20 pm #43542
moshi
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hey friends i wanted 2 share a mnemonic 4 ratios
” VSB ESAC AB “
v=volume ,s=standard hours ,b=budgeted hours
E=efficiency s=standard hours , a=actual hours
C=capacity a=actual hours b=budgeted hours
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