Final answer:
No, the statement is false. The direct labor efficiency variance is a measure of the difference between the actual amount of labor hours used and the standard amount of labor hours expected to produce a given level of output. It is typically the responsibility of the operations or production management to control and manage this variance.
Step-by-step explanation:
The direct labor efficiency variance is a measure of the difference between the actual amount of labor hours used and the standard amount of labor hours expected to produce a given level of output.
This variance is calculated to assess the performance of the production department in using labor efficiently. It is typically the responsibility of the operations or production management, which includes the production department manager, to control and manage this variance.