Our cost accounting people track labor efficiency very closely and have asked me why in Job Tracker for an operation the Actual Hours under Production per Machine is different that the sum of the Labor Hours under the Labor Transactions tab. In one case 15.84 and 12.89 respectively. I looked at the help for the Actual Hours in the Operation Production Per Machine section and nothing there seemed to apply. We had no re-work and there is no Burden involved. To their mind the sum of the labor transactions should always equal the total for the operation. I was thinking these may be apples & oranges items but they said that aside from the odd discrepancy they are always the same.
Any thoughts on what would make them different?
Thanks,
Todd Caughey
Ametek-Mocon
Brooklyn Park, MN