Why is it difficult to interpet a d

Why is it difficult to interpet a difference between how much expense was budgeted and how much was actually spent?

If the flexible budget is based on actual hours worked, then only a spending variance will be produced on the performance report. Both a spending and an efficiency variance will be produced if the flexible budget is based on both actual hours and standard hours.

Hasil (Bahasa Indonesia) 2:

Mengapa sulit untuk menginterpretasikan perbedaan antara berapa banyak biaya dianggarkan dan berapa banyak yang benar-benar menghabiskan? Jika anggaran fleksibel berdasarkan jumlah jam bekerja, maka hanya varians pengeluaran akan diproduksi pada laporan kinerja. Baik pengeluaran dan varians efisiensi akan diproduksi jika anggaran fleksibel didasarkan pada kedua jam aktual dan jam standar.