________ capacity utilisation is an average that provides no meaningful feedback to a manager for a particular year.
A)Practical
B)Theoretical
C)Master budget
D)Normal

Question

Quizplus · Accepted Answer

Normal capacity utilisation takes into account expected downtime and allowances for inefficiencies, making it a more realistic benchmark for managers to assess their performance. Practical, theoretical, and master budget utilisation do not account for these factors and may not accurately reflect actual production performance.

________ Capacity Utilisation Is an Average That Provides No Meaningful