USA Cost Per Earned Hr

JR.

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When using the metric cost per earned hour, how is this metric generally analyzed?

For example, costs of $1,000,0000 with 5,000 earned hours will produce a $200/earned hr.

But, if the target was $180/earned hr, where should the drill down begin?

Spending could be over budget by $100k and easy to point out the $20/earned hour variance, but what other areas should be looked at?
 

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