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What I see in all different automotive companies and my experience as well ;

Plant Efficiency: Total sales / Total cost , target should be use resources with right allocation each dep. has input for sales and cost.

Labor efficiency: Expected TPU ( Run time) / Realised TPU ( LMPU )

If you like to make any exercise what would be labor efficiency w/o NPH , then you need to remove NPH time than realised time.

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