Koszty stałe niewykorzystanych normalnych zdolności produkcyjnych jako kategoria zarządcza
Fixed costs of unused normal capacity production as a category of management

Summary/Abstract: The article presents methods of measurement and elimination of fixed costs of usused normal capacity production which occur in the balance sheet valuation of inventory products. The measurement of these costs results from the regulation of the financial accounting law and is linked to the establishment of manufacturing costs, but the economic content of these costs and procedures for determinig their size contains a number of concepts that are of interest to management accounting and controlling. It mainly concerns the division of indirect costs on variable and fixed, using budgeting and in further consequence on variation measuring.

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