Ledger Accounting

Misunderstanding surrounds the term "capacity" in our industry. Definition of this word has profound consequences for commercial printing. But I'm not sure that we're all singing from the same hymnal when we use that word. First, we speak of "capacity" in terms of hours of time in production centers. But we don't really mean hours of time—we mean units of throughput. But we don't really mean units of throughput because the length of runs is constantly changing—increasing or decreasing the number and complexity of machine changes. This increases or decreases the units of throughput that we can predict from a production center. It constantly