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Most of the time they are used alternatively as many people even the expert one's don't know the difference.

Standard Allowed Minutes means Time (in minutes) that is assigned to a specific operation after doing time study or using PDMTS.

Standard Minute Value means the Cost Factor that is multiplied with SAM to get the Cost/Minute of the operation.

For Example:

Operation Name: Registration of Customer Complaint

SAM: 1.3 Minutes

SMV: 0.10 Cents

Cost/Minute: 13 Cents

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