Defining 'Capacity' Issues --Dickeson

Let's call it what it is. It's a management policy decision to slow down inventory turnovers—to make less money than optimal.

When we speak of the "capacity" of our printing plant, let's put it in terms relating to a 24/7—practical capacity—basis. The divisor for a day is 24 hours, 168 hours for a week, 2,184 hours for a 13-week quarter, and 8,736 hours for a 52-week year.