In examining efficiency variance it is unlikely that the true causes will be established absolutely and evaluated accurately,but it is necessary to determine if the variance is due to an incorrect allocation of standard hours or the actual performance.

• 在复核功效差异时,不可能绝对确定真正的原因,也不可能准确予以估算,但必须弄清楚差异是否来源于标准工时分配不当和执行有误,是否来源于管理或实际执行。