In the journal Finance + Controlling (No. 40), Dr. T.M. Zieliński wrote an article on the issue “Fixed costs downward spiral”.
The purpose of the article is to outline the problem of extracting the costs of unused resources both from the perspective of business managers and the obligation under the Accounting Act and IFRS. In addition, the paper presents the principles of resource and process consumption accounting (RPCA) on the extracting of costs of unused capacity and the resultant presentation of this information at the level of product groups and enterprises.