Capacity Level | Cost Managment| US CMA Part 1| US CMA course скачать в хорошем качестве

Capacity Level | Cost Managment| US CMA Part 1| US CMA course

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 https://meraskill.com/cma?utm_medium=... WhatsApp Now: 8692900017 https://meraskill.com/cma