Beruflich Dokumente
Kultur Dokumente
BUDGET
ALLOCATION
Determined the
MARKET SHARE level of Capacity CUSTOMERS
KPIS STAKEHOLDERS
SALES REVENUE INTERNAL
Normal Capacity- meet ave. customer demand; Practical Capacity- assume sell all capable output
UNITS SOLD
stabilize OH rate to apply OH production;cost produce 1 Theoretical level- idle time & machine down, personal
unit not be higher in one acctg period as production was needs, day off/holidays
lower & FC were spread over fewer units Expected Capacity (Master Budget Capacity Utilization)-
output expected based on expected demand; result in diff.
Expected capacity fluctuates above or OH based on inc/dec on demand Theoritical- Practical
below normal volume Practical- Normal femydemetria.com