| Favorable | Adverse | |
| Material price | Bulk discount, negotiate on price |
Market price increase, poor negotiate power, delivery costs |
| Materials usage | Better quality, more efficient | Defective material, theft, wastage, stricter quality control |
| Labor rate | Lower skilled labor | Wage rise, O/T, Bonus payment |
| Idle time | Strikes, lack of materials, breakdowns, injury/illness, lack of orders | |
| Labor efficiency |
Motivation, higher pay, better equipment, learning effect, better material, higher grade | Lower pay, poor equipment, slow working, poor material, lower grade |
| Overhead expenditure |
Cost savings/cutbacks | Cost increases, excessive service usage |
| Overhead efficiency |
See labor efficiency | |
| Overhead capacity |
Increase in productive hours | Excessive idle time, shortage of plant capacity |
| Sales price | Market shortage | To achieve increase in volume |
| Sales volume | Increase in market share. Increase in market size |
Fall in market share, fall in market size |
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