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- Implies: Many smaller/simpler repairs were done/ more units were produced/ used less equipment than planned/ used more efficient equipment/ methods/ systems
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- More Efficient/Less Re-Work: Perhaps work was performed by contractors (Company does not claim contractors’ hours)/ use of robots/ automation/ workers were employed by other organization (than the project); better work scheduling/ sequencing/ smaller work crews/ better sharing of resources/ fewer workers required
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- Reflects: Lower labor/material cost/lower overhead costs/possible machine substitution for manual labor/using same amount of service as planned/accruals/credits/initial estimate may have been too high/important resources may not have been counted/possible staff vacancies/efficient work scheduling
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- Includes: Direct labor hours, mandated unfunded program costs
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- Does Not Include: Equipment cost; indirect costs