Rachunek kosztów niewykorzystanych możliwości produkcyjnych

In this study, the authors point out the practical possibilities of using information from the financial reporting for management purposes, including assessing the scale of unused capacity, and proper identification of the emergence of these costs in the enterprise. The paper presents a practical example of assessing the level of unused capacity costs and the impact on the valuation of how to identify the cost of unused capacity in the existing supporting production departments. The presented findings may be applicable in both the practice of financial and management accounting.