Management  |  Format: Flash

Idle Capacity Measurement and Management

Course Overview
This course provides an overview of the concepts related to idle capacity. This includes identifying how idle capacity should be reported as well as the most harmful type of idle capacity. This course also differentiates between the various states of resources and identifies the types of idle capacity that should be included in unit costs.

Learning Objectives
After completing this course, the course participant should be able to:

  • Identify where idle capacity should be reported in the income statement
  • Identify the most harmful type of idle capacity
  • Differentiate between the various states of resources
  • Identify the types of idle capacity that should be included in unit costs
  • Recognize different types of idle capacity included in ongoing and idle capacity
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    Catalog Number: 99VER01
    CPE Credits: 1 Registry / 1 QAS
    Authors: Alan Vercio
    John M. Fleming, CPA, MBA
    Prerequisites/
    Advanced Preparation:
    Course Level: Basic
    Field of Study: Management Services
    Content Partner: SmartPros Ltd.
    QAS: QAS Certified based on 50 minute hours.
    Course Type: Self-Study
    Minimum Passing Grade: 70%
    Soft/Hardware Reqs.:  Adobe Acrobat® Reader for the .pdf files
     Adobe® Flash® Player 9 or higher
     56k or Greater Internet Connection
     Modern DHTML Compatible Browser
     Ram: 256 MB minimum
     Sound card with speakers/headphones
     Windows or Mac OS
    Release/Expiration Dates: Jan 19, 2017 / Jan 19, 2021

     

     

     

     

     

     

    http://education.smartpros.com/includes/cpe/coursedetail.asp?CPECatalogID=25571&CourseID=17789