Forum studentów MBA - www.mba.zie.pg.gda.pl
Let's remember:
1.
Standard direct labour hours produced
=
(actual units produced) x (standard direct labour hours (sdlh)/unit)
=
the direct labour hours we should have used at the output level
2.
Flexible budget
(standard direct labour hours produced) x (€-rate for activity)
=
what we should spent on activity (direct labour hours or variable overhead)
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