Question
निम्नलिखित की गणना कीजिए:
क) श्रम लागत बिचरण (Labour Cost Variance)
ख) श्रम दर विचरण (Labour Rate Variance)
ग) श्रम दक्षता विचरण (Labour Efficiency Variance)
Answer :
Word Count : 293
श्रम लागत बिचरण (Labour Cost Variance) किसी उत्पादन अवधि में वास्तविक श्रम लागत और मानक श्रम लागत के बीच के अंतर को मापता है। इसे निम्नलिखित सूत्र से व्यक्त किया जाता है: Labour Cost Variance (LCV) = Actual Cost (AC) – Standard Cost (SC) जहाँ, * Actual Cost ________ ______ ________ ________ _______ ______ _______ ___ _______ __________ ____.
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श्रम लागत बिचरण (Labour Cost Variance) किसी उत्पादन अवधि में वास्तविक श्रम लागत और मानक श्रम लागत के बीच के अंतर को मापता है। इसे निम्नलिखित सूत्र से व्यक्त किया जाता है: Labour Cost Variance (LCV) = Actual Cost (AC) – Standard Cost (SC) जहाँ, * Actual Cost ________ ______ ________ ________ _______ ______ _______ ___ _______ __________ ____.
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