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Unformatted text preview: :-Rate Variance: (AH x AR) – (AH x SR)-Efficiency Variance: (AH x SR) – (SH x SR) • Throughput Time = Process Time + Inspection Time + Move Time + Queue Time • MCE = Value-Added Time (Process Time) / Throughput (Manufacturing Cycle) Time • Delivery Cycle Time = Wait Time + Throughput Time...
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This note was uploaded on 10/17/2011 for the course ACCT 206 taught by Professor Dr.zachry during the Spring '11 term at Nicholls State.
- Spring '11
- Managerial Accounting