Audit engagement
Labour rate & efficiency variance check
Shift-level review of labour rate and efficiency variances against time sheets, overtime coding, and work-centre standards.
Who this is for
Plants where overtime, temporary labour, or learning curves on new lines make labour variances hard to explain in a board sentence.
What we do
We reconcile payroll and contractor invoices to costed labour, then test efficiency standards against actual cycle times and downtime notes. Supervisors help us separate genuine inefficiency from misclassified waiting time.
Included
- Rate and efficiency variance bridge for agreed work centres
- Overtime and temp-labour coding review
- Brief memo suitable for operations and HR as well as finance
Excluded
Payroll compliance audits and employment-law advice.
Next step
Request a labour variance check with your work-centre list and the months in question.
Commission this audit
Share your costing method, period, and plant layout. We propose a scoped fee within two business days.
Request this engagement