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Unused Capacity
Portions of a company's resources or potential that are not being used at full efficiency or are idle.
Capacity Analysis
The assessment of a company's ability to produce goods or deliver services, compared to its potential or actual demand.
Time-Driven Activity-Based Costing
A costing method that assigns costs based on the actual duration of activities rather than on estimated overhead rates.
Customer Support Department
A functional unit within an organization tasked with providing assistance and guidance to customers before, during, and after a purchase.
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