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Anny Unfavorable Labor Efficiency Variance

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Annya, I do agree with you when you stated that every company is different when it comes to labor variances. Some companies do not have a choice in regards to the workers that are used to complete the duties of the company. The labor variances depend on how well managers utilize their workers, and they have to makes sure it does not cause an unfavorable labor efficiency variance. Untrained workers can cause an unfavorable labor variance. Companies have to make sure all workers all properly trained. Companies cannot expect worker who are not properly trained to be able to meet production numbers. There are some employers who will not invest in proper training, and it can cause issues for the company.

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