Big dictionary of business and management. 2014.
idle capacity — The part of the budgeted capacity within an organization that is unused. It is measured in hours using the same measure as production. Idle capacity can arise as a result of a number of causes in all of which the actual hours worked is less than… … Accounting dictionary
idle capacity ratio — The ratio, sometimes expressed as a percentage, of the production capacity idle during a specified period to the capacity as expressed in the budget. Capacity can be measured in machine hours or labour hours and idle capacity is measured in the… … Accounting dictionary
Idle capacity — The component of operable capacity that is not in operation and not under active repair, but capable of being placed in operation within 30 days; and capacity not in operation but under active repair that can be completed within 90 days. U.S … Energy terms
idle capacity variance — See: fixed overhead capacity variance … Accounting dictionary
Неиспользуемая мощность (IDLE CAPACITY) — Разность между мощностью производственной единицы и ее фактическим уровнем использования. Отличается от Запасной мощности (Standby Capacity) тем, что оборудование не выведено из эксплуатации, но просто простаивает незагруженным. См. также… … Словарь терминов по управленческому учету
capacity — The level of productive capacity that an organization can attain under particular circumstances. It may be expressed in terms of direct labour hours, machine hours, or standard hours. See also: budgeted capacity, idle capacity … Accounting dictionary
idle time — The time, usually measured in labour hours or machine hours, during which a production facility is unable to operate. See also: idle capacity, waiting time … Accounting dictionary
idle time — The time, usually measured in labour hours or machine hours, during which a production facility is unable to operate. See also idle capacity; waiting time … Big dictionary of business and management
Стоимость неиспользуемой мощности (IDLE CAPACITY COST) — Отклонение в стоимости как результат неспособности задействовать мощности согласно запланированным нормам … Словарь терминов по управленческому учету
fixed overhead capacity variance — capacity usage variance; = idle capacity variance In a system of standard costing, the difference arising between the actual hours worked and the budgeted capacity available, valued at the standard fixed overhead absorption rate per hour. It can… … Accounting dictionary
