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及時接收考試資訊及
備考信息
Favorable | Adverse | |
Material price | Bulk discount, negotiate on price |
Market price increase, poor negotiate power, delivery costs |
Materials usage | Better quality, more efficient | Defective material, theft, wastage, stricter quality control |
Labor rate | Lower skilled labor | Wage rise, O/T, Bonus payment |
Idle time | Strikes, lack of materials, breakdowns, injury/illness, lack of orders | |
Labor efficiency |
Motivation, higher pay, better equipment, learning effect, better material, higher grade | Lower pay, poor equipment, slow working, poor material, lower grade |
Overhead expenditure |
Cost savings/cutbacks | Cost increases, excessive service usage |
Overhead efficiency |
See labor efficiency | |
Overhead capacity |
Increase in productive hours | Excessive idle time, shortage of plant capacity |
Sales price | Market shortage | To achieve increase in volume |
Sales volume | Increase in market share. Increase in market size |
Fall in market share, fall in market size |
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