Throughput Costing [an Easy Overview]
A costing methodology that focuses on capacity utilization is called “throughput costing“. It assumes that there is always one bottleneck operation in a production process …
Posts tagged Capacity Utilization
Relationship between Profits and Capacity Utilization [Controllers Should Know]
Capacity utilization? Isn’t that the province of the production scheduling crew, and what could that possibly have to do with the duties of a controller? …