Međuzavisnost stepena korištenja kapaciteta i ostvarene dobiti u preduzeću
Interdependency between Utilisation Level of Production Capacities and Actual Profit of a Company

Summary/Abstract: High level of interdependency between the utilization level of production capacities and the actual profit of a company lies in the existence of fixed costs conditioned by the production capacities and their behaviour both in absolute amount and per unit of a product. If the capacity is utilised in the projected volume and if the market, at the same time, accepts the production achieved, made affordable to the consumers, then the company will accomplish a positive financial result and income. Otherwise, if the capacity is not utilised sufficiently, the fixed cost shall encumber the price, resulting in the company’s inability to offer a competitive selling price, which will lead to further reductions in utilization of capacities, thus leading the company into disaster

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