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Which Is NOT a Sub-Process of Capacity Management

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Which is NOT a sub-process of capacity management?


Definitions:

Manufacturing Costs

Expenses directly associated with the production of goods, including labor, materials, and overhead.

Direct Materials

The primary raw inputs used in the manufacture of products, which are directly traceable to the production process.

Factory Depreciation

The allocation of the cost of a manufacturing or production plant and its equipment over their useful lives, reflecting the usage and wear and tear of fixed assets.

Variable Overhead

Indirect production costs that fluctuate with the level of output, such as utilities or materials.

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