The insufficient consideration of capacity utilization effects in corporate management and cost accounting poses a significant risk.
The lack of mechanisms for analyzing and incorporating capacity utilization leads to significant distortions in costing and jeopardizes the quality of corporate controlling.
Capacity utilization is a primary cost driver.
if this factor is not adequately reflected in either the methodology or the IT systems, a solid foundation for robust control and decision-making processes is lacking. The massive cost consequences of capacity fluctuations remain unnoticed, with potentially severe impacts on competitiveness. Capacity utilization is not merely a quality attribute but an indispensable component of modern enterprise control and costing systems. Only by integrating this cost factor, capacity utilization, can realistic cost models be created and the company's actual control capability be ensured.