@inproceedings{590,
  abstract     = {{Against the background of rising overhead costs in manufacturing companies the application of methods of overhead cost management is of increasing importance. Within this article existing approaches of cost management are explained in principle. Based on these approaches a new complementary approach of managing costs with the help of costs elasticity ratios is described by a case study. The method is based on the hypothesis that there are no fixed personnel costs, but personnel costs with different elasticity with respect to the volume of orders. Personnel costs elasticity (ε) is derived from the quotient of the relative change in personnel costs (k) and the relative change of the order volume (q) of a billing month (i). The method aims to increase the flexibility of overhead costs, but can also be applied with respect to so-called direct costs. In this case, the question arises as to what extent the direct costs actually develop proportional elastic over time.}},
  author       = {{Hinrichsen, Sven}},
  booktitle    = {{Production Engineering and Management}},
  editor       = {{Villmer, Franz-Josef and Padoano, Elio}},
  isbn         = {{978-3-946856-00-9}},
  keywords     = {{Cost management, Overhead costs, Direct costs, Labor costs, Elasticity}},
  location     = {{Lemgo}},
  number       = {{1}},
  pages        = {{123--131}},
  title        = {{{How Elasticity Indicators Support Cost Management}}},
  year         = {{2016}},
}

@inbook{5932,
  abstract     = {{Groupage transports are frequently calculated based on freight rates assuming a declining rate with respect to volume and to transportation distance. This paper investigates the case of feeding many small shipments to customers via a freight forwarder network. It is argued that costs for post-carriage transport dominate other costs. Based on a theoretical estimate, simulation experiments for the case of a uniform distribution of customer locations around the subsidiary with a fixed shipment size per drop suggest that the aggregate costs grow progressively with increasing customer drop distances from the subsidiary. The resulting implications for transport modelling are discussed.}},
  author       = {{Boone, Nicholas and Quisbrock, Tim}},
  booktitle    = {{Advanced manufacturing and sustainable logistics : proceedings / 8th International Heinz Nixdorf Symposium, IHNS 2010, Paderborn}},
  isbn         = {{978-3-642-12461-7}},
  keywords     = {{cost-by-cause principle, freight forwarder, freight rates, network, overhead costs, pricing, simulation, transport}},
  location     = {{Paderborn}},
  pages        = {{332--344}},
  publisher    = {{Springer}},
  title        = {{{Modelling post-carriage transport costs in groupage networks}}},
  doi          = {{doi.org/10.1007/978-3-642-12494-5_30}},
  year         = {{2011}},
}