diff --git a/addons/mrp/report/mrp_report_bom_structure.py b/addons/mrp/report/mrp_report_bom_structure.py
index 9786392cddb..91d66ae2dde 100644
--- a/addons/mrp/report/mrp_report_bom_structure.py
+++ b/addons/mrp/report/mrp_report_bom_structure.py
@@ -221,7 +221,7 @@ class ReportBomStructure(models.AbstractModel):
             if operation._skip_operation_line(product):
                 continue
             operation_cycle = float_round(qty / operation.workcenter_id.capacity, precision_rounding=1, rounding_method='UP')
-            duration_expected = operation_cycle * (operation.time_cycle + (operation.workcenter_id.time_stop + operation.workcenter_id.time_start))
+            duration_expected = (operation_cycle * operation.time_cycle * 100.0 / operation.workcenter_id.time_efficiency) + (operation.workcenter_id.time_stop + operation.workcenter_id.time_start)
             total = ((duration_expected / 60.0) * operation.workcenter_id.costs_hour)
             operations.append({
                 'level': level or 0,
diff --git a/addons/mrp/tests/test_bom.py b/addons/mrp/tests/test_bom.py
index 8fc39cff403..81f12e785a4 100644
--- a/addons/mrp/tests/test_bom.py
+++ b/addons/mrp/tests/test_bom.py
@@ -580,9 +580,9 @@ class TestBoM(TestMrpCommon):
         # TEST CHEESE BOM STRUCTURE VALUE WITH BOM QUANTITY
         report_values = self.env['report.mrp.report_bom_structure']._get_report_data(bom_id=bom_cheese_cake.id, searchQty=60, searchVariant=False)
         #Operation time = 15 min * 60 + time_start + time_stop = 925
-        self.assertEqual(report_values['lines']['operations_time'], 2400.0, 'Operation time should be the same for 1 unit or for the batch')
-        # Operation cost is the sum of operation line : 10 min * 60 * 10€/hr = 100€ + 30min * 60 * 20€/hr = 700€
-        self.assertEqual(float_compare(report_values['lines']['operations_cost'], 700, precision_digits=2), 0)
+        self.assertEqual(report_values['lines']['operations_time'], 925.0, 'Operation time should be the same for 1 unit or for the batch')
+        # Operation cost is the sum of operation line : (60 * 10)/60 * 10€ + (10 + 15 + 60 * 5)/60 * 20€ = 208,33€
+        self.assertEqual(float_compare(report_values['lines']['operations_cost'], 208.33, precision_digits=2), 0)
 
         for component_line in report_values['lines']['components']:
             # standard price * bom line quantity * current quantity / bom finished product quantity
@@ -593,8 +593,8 @@ class TestBoM(TestMrpCommon):
                 # 5.4 kg of crumble at the cost of a batch.
                 crumble_cost = self.env['report.mrp.report_bom_structure']._get_report_data(bom_id=bom_crumble.id, searchQty=5.4, searchVariant=False)['lines']['total']
                 self.assertEqual(float_compare(component_line['total'], crumble_cost, precision_digits=2), 0)
-        # total price = Cream (15.51€) + crumble_cost (34.63 €) + operation_cost(700€) = 750.14€
-        self.assertEqual(float_compare(report_values['lines']['total'], 715.51 + crumble_cost, precision_digits=2), 0, 'Product Bom Price is not correct')
+        # total price = Cream (15.51€) + crumble_cost (34.63 €) + operation_cost(208,33) = 258.47€
+        self.assertEqual(float_compare(report_values['lines']['total'], 258.47, precision_digits=2), 0, 'Product Bom Price is not correct')
 
     def test_bom_report_dozens(self):
         """ Simulate a drawer bom with dozens as bom units