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Contingency allowance

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The contingency allowance is the time allocated during planning for unscheduled events. Technical and personal disruptions result in changes in the indirect production costs. The contingency allowance is calculated in special contingency time studies, the results of wich yield rates for indirect production costs.

References

  1. Poeschel, Frank: Verteilzeit. In: Landau, Kurt (Hrsg.): Lexikon Arbeitsgestaltung : Best Practise im Arbeitsprozess. Stuttgart: Genter, 2007. - ISBN 978-3-87247-655-5. P. 1292.