HI Jason
Of course both are different but we need to understand that how we need to capture the same and interpret accordingly. In above example you will maintain utilization as 93,7% in resource. This being how much can you can utilize resources (though could be done by shifts Etc. but for argument we stick to this).
Now as a thumb rule we know that 22,5 hours will produce 22500pcs just as an example. This would be maintained in routing that is 30mins = 500pcs or let it be per piece accordingly. Now on shop floor what's the efficency would be determined on the basis of actuals. This actual will be derived from operation confirmation in production/ process order. I started by operation today and confused ended it tomorrow after 45hrs which means date and time being confirmed for this operation. This will define your efficiency.
i Hope you will agree to above. So APO works on planned efficiency which in other words is stored in routing but compared to actuals from production orders.
if this answers your question follow http://scn.sap.com/community/support/blog/2013/04/03/how-to-close-a-discussion-and-why else raise your concern.
regards
Rahul