Zdravim, vo svojej publikacii uvadzate, ze z dovodu konvergencie sa zadefinovala aj normalna kapacita. Kde zakladne pravidlo je, ze pocas neobvykle nizkej resp. vysokej vyroby, firma nebude na kazdy vyrobeny kus aplikovat skutocnu reziu, ale normalnu - VAP celej vyroby.v ARB 43 sa stretavam s textom:The actual level of production may be used if it approximates normal capacity. In periods of abnormally high production, the amount of fixed overhead allocated to each unit of production shall be decreased so that inventories are not measured above cost. The amount of fixed overhead allocated to each unit of production shall not be increased as a consequence of abnormally low production or idle plant.Unallocated overheads shall be recognized as an expense in the period in which they are incurred. Other items such as abnormal freight, handling costs, and amounts of wasted materials (spoilage) require treatment as current period charges rather than as a portion of the inventory cost. Mozte mi to prosim blizsie rozobrat?Dakujem.