A. normal utilization
B. standard utilization
C. capacity utilization
D. actual utilization
Related Mcqs:
- The capacity level of operations which is less than theoretical capacity is considered as ___________?
A. practical capacity
B. theoretical costing
C. standard capacity
D. actual capacity - The measuring of capacity levels, in terms of practical and theoretical capacity is classified as _________?
A. capacity write down
B. capacity write up
C. capacity supplied
D. capacity borrowed - The capacity of the company, which considers the operating interruptions such as holiday shutdown and maintenance time is called ___________?
A. standard capacity
B. actual capacity
C. practical capacity
D. theoretical costing - A desire to achieve a particular goal with pursuit of that goal is called _____________?
A. motivation
B. goal congruence
C. effort
D. autonomy - If the capacity utilization and its cost are fixed in product costing, the capacity management is ___________?
A. for short run
B. for long run
C. for one day
D. for few days - The measuring of capacity in terms of normal capacity utilization is also termed as __________?
A. output demanded
B. input demanded
C. capacity supplied
D. capacity borrowed - The difference between master budget capacity and practical capacity is considered as ________?
A. normal used capacity
B. unplanned and unused capacity
C. planned unused capacity
D. unplanned used capacity - An amount of available capacity other than employed capacity, to meet the customer’s demand, is classified as _________?
A. targeted capacity
B. budgeted capacity
C. recovery capacity
D. unused capacity - The capacity of the operations in company, which does not consider shutdown periods and interruptions, in operations is considered as ________?
A. normal capacity
B. theoretical costing
C. standard capacity
D. actual capacity - In cost accounting, the goal of variance analysis is to ___________?
A. understand variance reason
B. improve future performance
C. learning of improvement
D. all of above
