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  1. 1 Ekonomika i Organizacja Przedsiębiorstwa

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  1. 1 Tyrala B.

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  1. 1 2007

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Unused Capacities' Costs and Products' Profitability

100%
Tyrala B.
Ekonomika i Organizacja Przedsiębiorstwa
|
2007
|
issue 12(695)
47-54
EN
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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