arbeidsefficiëntievariantie

Arbeidsefficiëntievariantie, also known as labor efficiency variance, is a concept in cost accounting used to measure the difference between the actual labor efficiency and the standard labor efficiency allowed for the actual output produced. It is a key component of the overall labor variance analysis, which helps businesses understand why labor costs deviate from what was expected.

The standard labor efficiency is the amount of labor time that should have been used to produce a certain quantity of goods or services, based on predetermined standards. The actual labor efficiency, on the other hand, is the actual amount of labor time that was consumed to produce that same quantity. The variance arises when these two figures do not match.

A favorable labor efficiency variance occurs when less labor time was used than was standard for the actual output. This could be due to increased worker productivity, improved training, better equipment, or more efficient work processes. Conversely, an unfavorable labor efficiency variance occurs when more labor time was used than was standard. This might indicate inefficiencies, machine downtime, poor worker performance, or inadequate supervision.

Analyzing this variance is crucial for management. By identifying the root causes of unfavorable variances, businesses can implement corrective actions to improve operational efficiency and reduce labor costs. Conversely, understanding the reasons for favorable variances can help in replicating those successful practices in other areas of the organization. It is a tool for performance evaluation and continuous improvement in labor utilization.