Examlex
Why is it difficult to assess whether sales training has directly affected sales and profits?
Practical Standard
An achievable standard that takes into consideration normal working conditions and expected operational inefficiencies.
Skilled Worker
An employee who possesses specialized knowledge or abilities, typically acquired through training or experience.
Labour Cost
The total expense incurred for hiring employees, including wages, benefits, and taxes.
Labour Efficiency Variance
A cost management tool used to measure the difference between the actual labor hours used and the standard labor hours expected to produce a certain level of output.
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