IE and Work Study Basic Formula (Efficiecny, Target, SMV, Productivity, Rating, Basic time)

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[@269211]

Dear all,
SMV is not a time, it is a value in currency based on the SAM
SAM= Standard Allowed Minutes = Minutes (Avg cycle time*rating + allowances)
SMV= Standard Minutes Value= Value/Money ( SAM * minute value in currency)
this are different terms which are mixed up a lot