● Implies: A lower workload/less complexity/less re-work/used fewer hours than anticipated/ improved training/ new machinery or technology/ automation/ higher quality of materials/ more experienced workers

● More Efficient Workers: Ahead of schedule/ better training; better work scheduling/ sequencing

● Evaluates: Are paying the correct labor rate? Are “shortcuts” being employed (corners (safety) being cut?) Is the standard properly set? Are too many workers in the work pool?

● Reflects: More productive labor, less complexity, favorable labor cost

● Includes: Material cost and all relevant time measures (e.g., travel time)