Unused Capacities' Costs and Products' Profitability
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Decisions concerning structure of the product assortment are essential for each company. These are data on products' profitability achieved from integrated information systems that most frequently constitute a basis for such decisions. However, these data may be misleading, for example when information regarding product profitability are contradictory to the information coming from cash-flow analysis. Costs of unused production capacities are to be blamed for such a situation.
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