Český finanční a účetní časopis 2012(3):120-131 | DOI: 10.18267/j.cfuc.327

The Impact of Crisis on Capacity Utilization Information in Company Efficiency Management

Jana Fibírová¹, Bohumil Král²

¹ Prof. Ing. Jana Fibírová, CSc. - profesorka; Katedra manažerského účetnictví, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3; <fibirova@vse.cz >.

² Prof. Ing. Bohumil Král, CSc. - profesor, vedoucí katedry; Katedra manažerského účetnictví, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3; <kral@vse.cz >.

The aim of the article is to describe recent tendencies in information support of capacity utilization with the main stress to this information usage in the economy and efficiency management, and to document how to prepare and apply this information in the times of recession or crisis when business environment is characteristic by high capacities which are not utilized enough. The article concludes the principle aim of the efficiency management should be an effort of profit stabilization in such conditions. Management of the stabilization factors, especially an effort to assure inter-relation between capacity utilization and fixed costs level, should be supported in the product oriented management by a retrograde costing scheme, which is based on variable costing concept with strong stress on object of analysis contribution margin and which gives detailed information about the structure of fixed costs - classified in the first stage according to their cause relation to object of analysis and in the second stage into sunk and avoidable parts, allocated to object of analysis in the pre-condition of a standard capacity utilization.

Keywords: Crisis; Capacity; Fixed costs; Economy; Efficiency.

JEL classification: M41

Published: October 1, 2012  Show citation