An unexpected loss created due to outdated calculation methods can be avoided through contribution margin calculation. Contribution margin are great for sophisticated monitoring of up-to-date situation in the company and as well it provides much better information than the accounting system....

The aim of this paper is to describe current situation amid Czech industrial enterprises. The paper uses statistical data to demonstrate the trend of the last quarter of year 2008 and provides the outlook for 2009. The key focus is placed on the summary of industrial sector response to current...