Interactive instrument · illustrative, edit everything

Nobody works at 100%. What does the gap cost?

Take one team or machine group. Turn its cost into a capacity cost rate at practical capacity, then split the year into work you can charge for and idle time that someone is paying for anyway.

The resource pool

People (or machines)

Total annual cost of the pool

Salaries or depreciation, plus the space, systems and supervision the pool consumes.

Time available

Hours per week, each

Working weeks per year

Practical capacity (%)

Breaks, meetings, training, maintenance. The classic TDABC default is about 80% of theoretical time.

Demand actually served

Practical capacity used (%)

Minutes of real, measured work sold or served this year, as a share of practical capacity.

Capacity cost rate

Practical capacity

minutes / year

Cost of idle capacity

per year

Illustrative. TDABC prices work at the practical rate; idle cost stays visible.

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One pool, illustrative numbers. Want every pool, with your data?

Free Profit Check

All figures are illustrative and editable; nothing here is client data. Built by Cost and Profitability Consulting on time-driven activity-based costing logic.