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Microlesson · 5-min read

Capacity Determination and Types of Capacity

# Capacity Determination

Capacity = the ability to produce. Several capacity concepts are used in overhead and idle-capacity analysis.

## Types of capacity

TypeHow it is found
Maximum / Theoretical / Installed / RatedUnits per hour × Hours per day × No. of days per year
Practical / AchievableWorking Days = Total Days − Holidays − Weekly offs; Practical Hours = (Practical Days × Hours per day) − Normal Idle Time; Practical Units = Practical Hours × Units per hour
Normal / Average / ExpectedAverage of past actual capacity
ActualCapacity actually used during the period
Budgeted / EstimatedUsed to set the rate / for planning
IdleNormal Idle = Maximum − Budgeted; Abnormal Idle = Budgeted − Actual
LicensedCapacity approved by an authority

## Relationships to remember

  • Practical capacity strips out unavoidable losses (holidays, weekly offs, normal idle time) from the theoretical maximum.
  • Idle capacity splits into:
  • Normal idle = Maximum − Budgeted (expected, unavoidable slack)
  • Abnormal idle = Budgeted − Actual (unexpected shortfall, e.g., breakdowns)

Worked example

### Example 1

Building up practical capacity. A machine produces 10 units/hour, runs 8 hours/day. Total days = 365; holidays = 15; weekly offs = 52; normal idle time = 200 hours/year.

Working Days = 365 − 15 − 52 = 298 days.

Practical Hours = (298 × 8) − 200 = 2,384 − 200 = 2,184 hours.

Practical Units = 2,184 × 10 = 21,840 units.

For comparison, Theoretical/Maximum capacity = 10 × 8 × 365 = 29,200 units — the gap reflects holidays, offs and normal idle time.

⚠️ Common exam mistakes

  • Computing maximum/theoretical capacity but forgetting to deduct holidays, weekly offs and normal idle time to reach PRACTICAL capacity.
  • Swapping the idle-capacity formulas: Normal idle = Maximum − Budgeted; Abnormal idle = Budgeted − Actual.
  • Treating 'Normal capacity' as the same as 'Budgeted' — Normal is an AVERAGE of past actuals, while Budgeted is a forward planning estimate.
Reference:
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