Which of the following decision support tools is used to determine capacity requirements on the basis of future demand?

Capacity cushions refer to the extra capacity that a business maintains above its expected demand levels to accommodate fluctuations and uncertainties. While important for operational flexibility, capacity cushions do not directly predict future demand; rather, they are a strategy employed after demand forecasts have been established.

Break-even analysis determines the point at which total revenues equal total costs, helping businesses understand the minimum sales needed to avoid losses. While useful for financial planning, it does not provide insights into future demand or capacity requirements; its focus is more on cost management than on predicting sales trends.

Decision trees are analytical tools used for decision-making that involve mapping out various choices and their potential outcomes. They help in evaluating risks and benefits of different strategies but do not directly address future demand or capacity planning. Their focus is on the decision-making process rather than forecasting demand.