Question
The AER business operates 24 hours a day. The performance measures of the production equipment used for 1 month are as follows: - Open time
The AER business operates 24 hours a day. The performance measures of the production equipment used for 1 month are as follows:
- Open time is 30 days
- Expected production hardware downtime is 97 hours
- The unscheduled time of non-availability of the material is 25.5 hours
- Equipment downtime attributable to employee delays is 2817 minutes
- Equipment downtime attributable to power outages is 4,578 minutes
Determine the efficiency rate and utilization rate of production equipment.
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Management Accounting Information for Decision-Making and Strategy Execution
Authors: Anthony A. Atkinson, Robert S. Kaplan, Ella Mae Matsumura, S. Mark Young
6th Edition
137024975, 978-0137024971
