idle capacity

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 the budgeted hours available. The reasons can include non-delivery of raw materials, shortage of skilled labour, or lack of sales demand.

Big dictionary of business and management. 2014.

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  • 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

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