an operation in a sequence of operations whose capacity is lower than that of the other operations
break-even point (BEP)
the volume of output at which total cost and total revenue are equal
the upper limit or ceiling on the load that an operating unit can handle
extra capacity used to offset demand uncertainty
the difference between cash received from sales and otehr sources, and cash outflow for labor, material, overhead, and taxes
something that limits the performance of a process or system in achieving its goals
the maximum designed service capacity or output rate
diseconomies of scale
if the output rate is more than the optimal level, increasing the output rate results in increasing average unit costs
economies of scale
if the output rate is less than the optimal level, increasing the output rate results in decreasing average unit costs
design capacity minus personal and other allowances
the quantity that would make two alternatives equivalent
the sum, in current value, of all future cash flows of an investment proposal
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