---
res:
  bibo_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.@eng
  bibo_authorlist:
  - foaf_Person:
      foaf_givenName: Sven
      foaf_name: Hinrichsen, Sven
      foaf_surname: Hinrichsen
      foaf_workInfoHomepage: http://www.librecat.org/personId=49010
  bibo_issue: '1'
  dct_date: 2016^xs_gYear
  dct_isPartOf:
  - http://id.crossref.org/issn/978-3-946856-00-9
  dct_language: eng
  dct_subject:
  - Cost management
  - Overhead costs
  - Direct costs
  - Labor costs
  - Elasticity
  dct_title: How Elasticity Indicators Support Cost Management@
...