SMV=(Basic time + Allowance)/60

Basic Time = Observe time* Rating

Earn Min =Product Qty*SMV
Work Min = Number of worker * Working Hour* 60
Efficiency = Earn Min /Work Min
Target=(Work Min/SMV)*Asking Efficiency
Avg SMV ( Monthly) =Factory Earn Min (Monthly) /Total Qty (Monthly)
Capacity (M) (Pcs)=(Earn Min *Number of line * working day /Avg smv)*Efficiency
Line cost/day=Total Cost/Number of line/working day
CPM=Line Cost/Working Hour/Number of worker/60
CM(Cut & Make Charge)=SMV*CPM/Efficiency
EPM (Earning Per Min)= Product Qty*CM/Working Min
SPM(Sales Per Min)=CM/SMV
EPM>CPM then Provide incentive