Capacity Utilisation | 产能利用率

📚 Capacity Utilisation | 产能利用率

In A-Level Business, capacity utilisation is one of the most important operations management concepts because it links activity levels to unit costs, profit margins and business strategy. Managers use it to judge how efficiently a firm is using its productive resources.

在 A-Level 商务中，产能利用率是运营管理最重要的概念之一，因为它将活动水平与单位成本、利润率和企业战略联系起来。管理者用它来判断企业利用生产资源的效率。

1. What Is Capacity Utilisation? | 什么是产能利用率？

Capacity is the maximum possible output a business can produce in a given time period with the resources available, assuming normal working conditions. Capacity utilisation measures the proportion of this maximum output that is actually achieved.

产能是指企业在现有资源条件下，在正常运营状态下，在一定时期内能够实现的最大产出。产能利用率衡量的是实际达到的产出占这一最大产出的比例。

It is expressed as a percentage, so it allows managers to compare performance over time and between factories or branches even when their sizes differ.

该指标以百分比表示，因此管理者可以跨时期、跨工厂或分店比较绩效，即使规模不同也可以比较。

2. The Capacity Utilisation Formula | 产能利用率公式

The basic formula is:

基本公式如下：

Capacity utilisation (%) = (Actual output ÷ Maximum possible output) × 100

产能利用率 (%) = (实际产出 ÷ 最大可能产出) × 100

Both actual output and maximum possible output must be measured in the same units over the same time period, such as units per week, machine hours per month, or room nights per year.

实际产出和最大可能产出必须使用相同的单位并在相同时间段内计量，例如每周产量、每月机器小时或每年客房晚数。

If a firm uses less than 100%, it has spare capacity, sometimes called idle capacity or excess capacity. If it tries to produce beyond 100%, it is over-utilising resources.

如果企业利用率低于 100%，则存在剩余产能，有时称为闲置产能或过剩产能。如果企业试图超过 100% 进行生产，则是在过度利用资源。

3. Worked Example: Calculating Capacity Utilisation | 计算产能利用率示例

A clothing factory has a maximum output of 50,000 jackets per year. In one year it actually produces 40,000 jackets. Capacity utilisation is calculated as:

一家服装厂每年最大可生产 50,000 件夹克。某一年实际生产了 40,000 件。产能利用率计算如下：

(40,000 ÷ 50,000) × 100 = 80%

This means the factory is using 80% of its potential, leaving 20% spare capacity. Managers would investigate whether this spare capacity can be filled with extra orders or whether it should be reduced to save fixed costs.

这意味着该工厂利用了其潜力的 80%，剩余 20% 的闲置产能。管理者会调查这些闲置产能能否通过额外订单来填补，或者是否应削减产能以节省固定成本。

A service example: a hotel with 120 rooms available for 300 nights has maximum capacity of 36,000 room nights. If it sells 27,000 room nights, utilisation is 75%.

服务业的例子：一家拥有 120 间客房、营业 300 晚的酒店，最大产能为 36,000 间客房晚。如果售出 27,000 间客房晚，则利用率为 75%。

4. Why Firms Aim for High Utilisation | 企业为何追求高利用率

High capacity utilisation spreads total fixed costs over a larger number of units, so the fixed cost per unit falls. This is a key reason why utilisation is closely linked to unit costs and profit margins.

高产能利用率将总固定成本分摊到更多单位产品上，因此单位固定成本下降。这是利用率与单位成本和利润率密切相关的一个关键原因。

For example, if factory rent and machinery depreciation total $500,000 per year, producing 100,000 units gives a fixed cost of $5 per unit, while producing 80,000 units gives $6.25 per unit.

例如，如果工厂租金和机器折旧每年总计 500,000 美元，生产 100,000 件产品时单位固定成本为 5 美元，而生产 80,000 件时为 6.25 美元。

High utilisation can also indicate strong demand for the product and can improve return on investment because the business is earning revenue from assets that would otherwise sit idle.

高利用率还可以表明产品需求强劲，并能提高投资回报率，因为企业从原本闲置的资产中获得了收入。

However, high utilisation does not automatically mean high profit. If the extra output is sold at very low prices or if quality problems and overtime costs rise, profitability may fall.

然而，高利用率并不自动意味着高利润。如果额外产出以极低价格出售，或者质量问题和加班成本上升，盈利能力可能下降。

5. Dangers of Over-Utilisation | 过度利用的风险

When capacity utilisation approaches or exceeds 100%, the business may be stretching its resources too far. Machinery may be run without sufficient maintenance, increasing the risk of breakdowns and delaying orders.

当产能利用率接近或超过 100% 时，企业可能过度使用资源。机器可能得不到充分维护，从而增加故障风险并延误订单。

Employees may face excessive overtime, stress and fatigue, which can lower morale, raise absenteeism and reduce the quality of output. Quality defects can damage brand reputation and lead to customer complaints.

员工可能面临过度加班、压力和疲劳，这会降低士气、增加缺勤率并降低产出质量。质量缺陷会损害品牌声誉并引发客户投诉。

A firm operating at 100% utilisation may also be unable to accept a large new order or respond to a sudden increase in demand, so it loses opportunities for growth.

以 100% 利用率运营的企业也可能无法承接大额新订单或应对需求的突然增长，从而错失发展机会。

Useful rule: most businesses aim for high utilisation but below 100%, perhaps around 85-95% in manufacturing, leaving a small buffer for maintenance and flexibility.

有用法则：大多数企业追求高利用率但低于 100%，制造业通常在 85%-95% 左右，为维护和灵活性留出少量缓冲。

6. Causes and Consequences of Under-Utilisation | 利用不足的原因与后果

Under-utilisation means there is spare or idle capacity. Common causes include a fall in demand due to recession, new competitors, changing consumer tastes, over-investment in new capacity, or a seasonal downturn.

利用不足意味着存在剩余或闲置产能。常见原因包括经济衰退导致需求下降、新竞争者出现、消费者偏好变化、对新产能的过度投资或季节性下滑。

The main consequence is higher unit fixed costs, because the same fixed costs are spread over fewer units. This reduces profit margins and may force the firm to raise prices, making it less competitive.

主要后果是单位固定成本上升，因为同样的固定成本分摊到更少的产品上。这会降低利润率，并可能迫使企业提价，从而降低竞争力。

Idle resources can also demotivate workers who have little to do, reduce cash flow, and signal to shareholders that assets are not being used efficiently. However, some spare capacity can be deliberate as a buffer for demand spikes or maintenance.

闲置资源还会使无所事事的员工失去动力，减少现金流，并向股东发出资产未被有效使用的信号。不过，有些剩余产能可能是企业有意保留，作为应对需求高峰

Published by TutorHao | A-Level 商务 Revision Series | aleveler.com

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Capacity Utilisation | 产能利用率