Capacity Level | Cost Managment| US CMA Part 1| US CMA course
Автор: Mera Skill
Загружено: 2018-04-26
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CAPACITY LEVEL
Capacity refers to the ability of a machine / plant to produce
May be expressed in terms of hours that it can work for
Or expressed in the number of units that it can produce
Theoretical Capacity
The level of capacity that can be achieved under ideal conditions……
No holidays, no machine breakdowns, no maintenance, no delays, no absenteeism, no inefficiencies….
Also called Ideal Capacity / Maximum Capacity
Not realistic
Practical Capacity
Practical Capacity considers unavoidable operating interruptions
PC = TC - allowances for holidays, maintenance, idle time ….
Maximum that a company can reasonably be expected to produce
Both Theoretical and Practical Capacity do not consider demand
Normal Capacity
Capacity that will meet the average customer demand for a period of 3 years
Factors in seasonal and cyclical fluctuations
Considers demand and not what the plant can supply
Is considered a more long term tool than Master Budget Capacity
Master Budget Capacity
Amount of output expected during the budgeted period
A shorter term definition as against the Normal Capacity
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