6 Main Types of Plant Capacity Level | Cost Accounting

The following points highlight the six main types of a plant capacity levels. The types are: 1. Maximum Capacity 2. Practical Operating Capacity 3. Capacity to Make and Sell 4. Actual Capacity 5. Normal Capacity 6. Idle Capacity. Plant Capacity Level: Type # 1. Maximum Capacity: This is the cent per cent rated capacity of a plant i.e. maximum possible [...]