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Like only productive hours are used in Efficiency ratio. Can you suggest for Capacity utilisation ratio and Production Volume ratio that which hours are used for them both?
I don’t know much but Production volume ratio is Standard hours over budgeted so no actual hours. But yes in capacity utilization ratio we may need actual productive hours.
Tutor Garrett will tell you more authentic.There is nothing related to Production hours or Idle hours in this article.
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