Anglicky v odborných předmětech "Support of teaching technical subjects in English“. Tutorial: Business Academy Topic: Fixed assets - capacity Prepared by: Ing. Jana Šustrová. Projekt Anglicky v odborných předmětech, CZ.1.07/1.3.09/04.0002
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Tutorial: Business Academy
Topic: Fixed assets - capacity
Prepared by:Ing. Jana Šustrová
Projekt Anglicky v odborných předmětech, CZ.1.07/1.3.09/04.0002
je spolufinancován Evropským sociálním fondem a státním rozpočtem České republiky.
3 data are needed:
Note – VTF can be easily identified from the planning calendar
A. If the capacitive performance standard is given
Capacity=UTF x standard output capacity x number of units of equipment
Example: Manufacturer of soft drinks has 2 filling lines. Each of them is able to fill 700 bottles per hour. UTF is 3746 hours.
Capacity: 3746x70= 2 622 200 per each line x 2 = 5 244 400 bottles a year
B. If the capacitive standard time is given
Capacity =(UTF : capacitive standard time) x number of equipment units
Example: Pottery kiln has UTF 1870 h a year. It is possible to put there 2 400 mugs that have been burnt for 6 hours. We have 2 kilns.
Standard time for 1 mug= 6 : 2 400 = 0,0025 h
Capacity: (1870 : 0,0025) x 2 = 1 496 000 mugs a year
Real production x 100 capacity
Planned production x 100
It indicates whether the property has been in service all the time:
2. Intensive utilization coefficient
= real output
It specifies how the machine parameters have been used. The increase can be achieved by following:
3. Complex utilization coefficient
= intensive utilization c. x extensive utilization c.Total capacity utilization is influenced by the time how long the device has been in service and how effectively its output has been used.