idle capacity ratio
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idle capacity ratio — The ratio, sometimes expressed as a percentage, of the production capacity idle during a specified period to the capacity as expressed in the budget. Capacity can be measured in machine hours or labour hours and idle capacity is measured in the… … Accounting dictionary
fixed overhead capacity variance — capacity usage variance; = idle capacity variance In a system of standard costing, the difference arising between the actual hours worked and the budgeted capacity available, valued at the standard fixed overhead absorption rate per hour. It can… … Accounting dictionary
Economic Affairs — ▪ 2006 Introduction In 2005 rising U.S. deficits, tight monetary policies, and higher oil prices triggered by hurricane damage in the Gulf of Mexico were moderating influences on the world economy and on U.S. stock markets, but some other… … Universalium
Cost of goods sold — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
History of ethanol fuel in Brazil — Mechanized harvesting of sugarcane (Saccharum officinarum), Piracicaba, São Paulo. The history of ethanol fuel in Brazil dates from the 1970s and relates to Brazil’s sugarcane based ethanol fuel program, which allowed the country to became the… … Wikipedia
Diesel engine — Diesel engines in a museum Diesel generator on an oil tanker … Wikipedia
Turbocharger — A turbocharger, or turbo, is an air compressor used for forced induction of an internal combustion engine. Like a supercharger, the purpose of a turbocharger is to increase the mass of air entering the engine to create more power. However, a… … Wikipedia
Fuel injection — Fuel rail connected to the injectors that are mounted just above the intake manifold on a four cylinder engine. Fuel injection … Wikipedia
Gas turbine — Microturbine redirects here. For turbines in electricity, see Small wind turbine. For turbines driven by the flow of gas, see Turbine. A typical axial flow gas turbine turbojet, the J85, sectioned for display. Flow is left to right, multistage… … Wikipedia
Predictive dialer — A predictive dialer is a computerized system that automatically dials batches of telephone numbers for connection to agents assigned to sales or other campaigns. Predictive dialers are widely used in call centers.HistoryThe autodialer preceded… … Wikipedia
Nissan MA MA09ERT — The MA09ERT is a mass produced SOHC internal combustion engine manufactured by Nissan Motors. It is a compound charged design (possessing both a turbocharger and a supercharger), seldom seen in Japanese vehicles. Contents 1 Description 2… … Wikipedia