TOOL GUIDE · BOOKING
How to Measure Capacity Utilization
Use available and booked capacity to see where planning may need attention.
The formula
Utilization = booked capacity ÷ available capacity. Use the same unit and period for both values.
The boundary
Unused capacity is a planning signal, not guaranteed lost revenue. Quality, timing, pricing, and demand all matter.
MatLux educational content is general information. Examples are illustrative and do not replace professional accounting, legal, or financial advice.