Why is there a big difference in SMART hours between two months?
If you notice a significant difference in SMART hours between two months — like April and May — the most common explanation is a change in the Productivity forecast. Quick Explanation SMART hours are calculated using the following formula: SMART Hours = Cost Driver ÷ Productivity Forecast So, if the Productivity forecast is lower in May, even with the same cost driver (like number of covers...
