Efektywność przedsięwzięć innowacyjnych w organizacji produkcji
Efficiency of innovative projects in manufacturing companies

Summary/Abstract: The aim of this article is an analysis of influence of a single innovative undertaking implementation on fixed and variable costs in a production enterprise. The additional aim is to define the influence of product, process and organizational innovation on the change in fixed and variable costs, as well as on the effectiveness of production enterprise functioning. The article will be presented as a comparative study. Basic research tools used include: literature analysis and case study analysis. The main analysis areas include deliberation on autonomy of a single innovative undertaking effectiveness and its influence on fixed and variable costs. In this area evaluation proposed uses break-even point and sensitivity analysis.

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