Normal capacity utilization
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Normal capacity utilization is the level of capacity utilization that satisfies average customer demand over a period (say, two to three years) that includes seasonal, cyclical, and trend factors.
Definitions
According to Cost Accounting by Horngren, Datar, Rajan (14th edition),
- Normal capacity utilization. The level of capacity utilization that satisfies average customer demand over a period (say, two to three years) that includes seasonal, cyclical, and trend factors.
