Sr.

No

Attibute

Variables

1 Standard Cost Variance

1.Material Variance
2. Labour Variance

2 Manufacturing Cost/unit as a %

1. Material
Overhead Cost/unit
2. Overhead
Cost/unit
3. Resource
Cost/unit
4. Outside
Processing Cost/unit

1. uncontrolled
Occupational
hazards
2. Potential Hazards
3 Reportable Health and Safety Standa3. Near misses

1. Repetitive motion
Injuries
2. Machine specific
injuries
3. Injuries speccific
to handling of
hazardous material
4. Injuries qualified
as occupational
hazards
Injuries Qualified for
compensation due
to Occupational
Hazards

Environmental Incidents

Emission Standards
1. Waste Qty (Kg)
2. Emission Factor

Calculation

Metrics
1.Standard Cost Variance MoM
2. Standard Cost variance QoQ
3. Standard Cost Variance YoY
4. Variance as a % of Standard
Cost MoM/QoQ/YoY

1+2

1. ((1+2+3+4)/Full
Cost)*100
2. (1/Full Cost)*100
3. (2/Full Cost)*100
4. (3/Full Cost)*100
5. (4/Full Cost)*100

1. Total Mfg Cost/unit/period

2. Respective cost/unit/period

1+2+3

Reported Hazards/period

1+2+3+4

Reported Injuries/Period

N/A

Compensation ($)/period

Allowable emission (ppm) vs Actual

emisssion (ppm)/annum

1*2

Carbon Footprints/annum

Review Level: Plant Manager

Standard Cost Variance
Month

actual cost
Jan-15
Feb-15
Mar-15

$54,000
$57,000
$61,000

Review level: Executive

Reported Injuries/period
Year

Injuries Reported
Jan-15
Feb-15
Mar-15

140
132
97

Review level: Executive

Environmental Emissions (ppm)
Year
Allowable emission
Actual Emission

Jan-15
10
19

el: Plant Manager

Standard Cost

Variance
$57,000
$3,000
$62,000
$5,000
$54,000
($7,000)

l: Executive

Injuries due to Occupational Hazard

120
119
87

l: Executive

Feb-15
10
28

Mar-15
10
23

Review level: Executive

Manufacturing cost/unit
Year
Mfg Cost
Total Cost mfg cost/Total Cost
Jan-15
$5,100 $23,000
22.1739130435
Feb-15
$7,000 $24,000
29.1666666667
Mar-15
$21,000 $27,900
75.2688172043

Review level: Executive

Compensation for Occupational Hazard ($)
Year
Compensation
Jan-15
$43,000
Feb-15
$23,000
Mar-15
$17,890

Standard Cost Variance

$70,000
$60,000
$50,000
$40,000
$30,000
$20,000
$10,000
$0
($10,000)
($20,000)

Jan-15

Feb-15

actual cost

Mar-15

Standard Cost

Variance

Compensation for Occupational Hazard ($)

$50,000
$40,000
$30,000

Compensation

$20,000
$10,000
$0
Jan-15

Feb-15

Mar-15

Manufacturing cost/unit
100%
90%
80%
70%
60%
50%
40%
30%
20%
10%
0%

Total Cost
mfg cost/Total Cost

Jan-15

Feb-15

Mar-15

Environmental Emissions (ppm)

30
25
20

Allowable emission
Actual Emission

15
10
5
0

Jan-15

Feb-15

Mar-15

ost

st/Total Cost

Reported Injuries/period
160
140
120

Injuries Reported

100

Injuries due to Occupational

Hazard

80
60
40
20
0
Jan-15

Feb-15

Mar-15

rted

o Occupational