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Resource Efficiency: Hours (Est)/Hours (Actual) as a percentage.
Let's look at an example: User - Peter who has Estimated hours as follows:

AprMayJune
141168214

and Actual and Actual hours on planned activities as follows:

AprMayJune
12836164

So, the Efficiency for sat April is (141/128)*100=110%. This shows that Peter is an efficient resource. 

 The efficiency is should always be measured on Tasks as Hours(Est) can only be entered against the tasks. 

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