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Unused Capacity
The portion of a company's production capability that is not being utilized at a given time.
Capacity Analysis
Capacity analysis is the assessment of the maximum output level that an organization can sustainably achieve within a given period.
Time-Driven Activity-Based Costing
An accounting method that assigns costs to products based on the estimated time and resources required for activities.
Customer Service Department
A division within a company that handles inquiries, supports customers with problems, and provides after-sales service.
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