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diferencia de eficiencia
Mide si la cantidad de material o trabajo empleado para obtener la cantidad real de resultados está dentro del estándar permitido para esa cantidad de resultados. Se mide como la diferencia en cantidades (cantidad real de aportes usados menos la cantidad estándar de aportes permitida para la cantidad real de resultados) multiplicada por el precio estándar por unidad del aporte.
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