________ capacity utilisation typically focuses on the expected capacity utilisation for the next year and can thus be more reliably estimated than normal capacity utilisation.
A)Actual
B)Normal
C)Theoretical
D)Budgeted

Question

Quizplus · Accepted Answer

Budgeted capacity utilisation is based on expected demand and production for the next year, and therefore can be more accurately estimated than normal capacity utilisation, which is based on historical data. Theoretical capacity utilisation is the maximum capacity a company can achieve, while actual capacity utilisation is based on current production levels.

________ Capacity Utilisation Typically Focuses on the Expected Capacity Utilisation