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A capability that is "needed to play" is
Machine Breakdowns
Unplanned failures or malfunctions of machinery, often disrupting production processes and requiring repair or replacement.
Direct Materials Quantity Variance
The cost associated with the difference between the actual quantity and the standard quantity of direct materials used in producing a commodity multiplied by the standard direct materials price.
Direct Materials
Raw materials that are directly traceable to the manufacturing of a product and constitute a significant portion of the product's cost.
Direct Materials Quantity Variance
A measure of the difference between the actual quantity of materials used in production and the expected amount, indicating efficiency in material usage.
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