CAUSES OF LABOUR EFFICIENCY VARIANCE

The causes giving rise to labour efficiency variance are as follows:

(i) Lack of proper supervision or stricter supervision than specified;

(ii) Poor working conditions;

(iii) Defective machinery and equipment;

(iv) Discontentment in workers due to unsatisfactory personnel relations;

(v) Increase in labour turnover;(vi) Use of non-standard material requiring more or less operation time;

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