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Journal Articles
International Journal of Productivity and Performance Management (2011) 60 (3): 311–319.
Published: 15 March 2011
... / (160 * 0.625))=0.9 Where the numerator=actual production, and the divisor=budgeted expectation. Finally: VPUfinal =VPUbase * Modifiers Decision support systems Electronic media Customer records Mental health services Community health centres United States...

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