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Adding resource man hours to a schedule

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Alan Banks
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Joined: 16 Mar 2011
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Should resource man hours that are added into a schedule contain an inefficiency factor or be solelyestimated direct hours to complete a task? There's one school of thought that the resultant resource histogram should show the additional resourcing required due to "possible" inefficiencies whereas a different school of thought says the histogram should be based on only activity direct hours and not to include an inefficiency factor.