Partial productivity measures are most closely related to what type of variances?
A)price variances
B)sales mix variances
C)efficiency variances
D)production volume variances

Question

Quizplus · Accepted Answer

Efficiency variances are related to partial productivity measures as they measure the efficiency of a specific input in relation to the output produced. Partial productivity measures focus on the productivity of a single input, such as labor or materials, and are used to calculate efficiency variances. Price variances relate to the cost of inputs, sales mix variances relate to changes in the proportion of products sold, and production volume variances relate to the total volume of output produced.

Partial Productivity Measures Are Most Closely Related to What Type