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Fußnoten
1
Himme [1].
 
2
“Schuler strengthens international sites and reduces capacities in Germany,” press release, July 29, 2019.
 
3
Unless one can sub-lease the space, which is usually successful for attractive locations, or the lessor allows the lessee out of the contract, which can be likely when rents are increasing.
 
4
The liquidity can be impacted in such situations, however, due to tax effects.
 
5
To be precise, the elasticity is −6, because cost changes and profit changes have different signs. In this case we are looking at the absolute value of the profit elasticity.
 
6
Cost increases result in the same percentage changes, but with the opposite sign.
 
7
https://​www.​macrotrends.​net/​stocks/​charts, called up February 6, 2020. Latest available data, most are for the business year 2019, some for 2018.
 
8
The calculation is as follows: Profit Elasticity in % = cost of goods sold × 0.01/pre-tax income × 100, with an analogous equation for overhead cost. For Lockheed Martin: For cost of goods sold, profit elasticity in % = $51.4 billion × 0.01/$7.2 billion = 7.1%; for overhead, profit elasticity in % = $178 million × 0.01/$7.2 billion = 2.5%.
 
9
The numbers are drawn from either the 2018 or the 2017 business year. The calculations are analogous to Fig. 8.1.
 
10
An example for obligations in perpetuity could be the requirement to maintain a shuttered mine for an indefinite period.
 
11
Alexander Himme, “Kostenmanagement: Bestandsaufnahme und kritische Beurteilung der empirischen Forschung,” Zeitschrift für Betriebswirtschaft, September 2009, p. 1075.
 
12
See Rifkin [2].
 
13
For a detail analysis of this phenomenon, see Simon and Fassnacht [3].
 
14
Fortune, August 10, 2020.
 
15
See Kajüter [4].
 
16
Hammer and Champy [5].
 
17
Himme [6]. The percentage cost reductions were calculated by me based on the ranges provided; they are therefore approximations.
 
18
Ibid., p. 204.
 
19
Cooper [7].
 
20
See Chalkiadikis [8].
 
21
See Ramanujam and Tacke [9].
 
22
Handelsblatt, August 15, 2011.
 
23
Hoffjan et al. [10].
 
24
Ciba-Geigy is one of the predecessor firms of Novartis.
 
25
See Neumann [11].
 
26
“Wir flexibilisieren uns zu Tode,” Frankfurter Allgemeine Zeitung, January 7, 2015, p. N4.
 
27
Simon [12].
 
Literatur
1.
Zurück zum Zitat Himme, A. (2009) Kostenmanagement: Bestandsaufnahme und kritische Beurteilung der empirischen Forschung, Zeitschrift für Betriebswirtschaft, September, pp. 1051–1098. Himme, A. (2009) Kostenmanagement: Bestandsaufnahme und kritische Beurteilung der empirischen Forschung, Zeitschrift für Betriebswirtschaft, September, pp. 1051–1098.
2.
Zurück zum Zitat Rifkin, J. (2015). The Zero Marginal Cost Society, New York: Griffin. Rifkin, J. (2015). The Zero Marginal Cost Society, New York: Griffin.
3.
Zurück zum Zitat Simon, H., & Fassnacht, M. (2019). Price Management: Strategy, Analysis, Decision, Implementation, New York: Springer Nature, p. 544. CrossRef Simon, H., & Fassnacht, M. (2019). Price Management: Strategy, Analysis, Decision, Implementation, New York: Springer Nature, p. 544. CrossRef
4.
Zurück zum Zitat Kajüter, P. (2005). Kostenmanagement in der deutschen Unternehmenspraxis–Empirische Befunde einer branchenübergreifenden Feldstudie, Zeitschrift für betriebswirtschaftliche Forschung, January, pp. 79–100. Kajüter, P. (2005). Kostenmanagement in der deutschen Unternehmenspraxis–Empirische Befunde einer branchenübergreifenden Feldstudie, Zeitschrift für betriebswirtschaftliche Forschung, January, pp. 79–100.
5.
Zurück zum Zitat Hammer, M., & Champy, J. (1993) Reengineering the Corporation: A Manifesto for Business Revolution, New York: Harper Business. Hammer, M., & Champy, J. (1993) Reengineering the Corporation: A Manifesto for Business Revolution, New York: Harper Business.
6.
Zurück zum Zitat Himme, A. (2012). Critical Success Factors of Strategic Cost Reduction, Journal of Management Control, p. 200.  Himme, A. (2012). Critical Success Factors of Strategic Cost Reduction, Journal of Management Control, p. 200. 
7.
Zurück zum Zitat Cooper, R. (1995). When Lean Enterprises Collide: Competing through Confrontation, Boston: Harvard Business School Press, p. 7.  Cooper, R. (1995). When Lean Enterprises Collide: Competing through Confrontation, Boston: Harvard Business School Press, p. 7. 
8.
Zurück zum Zitat Chalkiadikis, L. (2019). New Product Development with the Use of Quality Function Deployment, Beau Bassin: Lambert Academic Publishing. Chalkiadikis, L. (2019). New Product Development with the Use of Quality Function Deployment, Beau Bassin: Lambert Academic Publishing.
9.
Zurück zum Zitat Ramanujam, M., & Tacke, G. (2016). Monetizing Innovation: How Smart Companies Design the Product around the Price, Hoboken: Wiley. Ramanujam, M., & Tacke, G. (2016). Monetizing Innovation: How Smart Companies Design the Product around the Price, Hoboken: Wiley.
10.
Zurück zum Zitat Hoffjan, A., Lührs, S., & Kolburg, A. (2011) Cost Transparency in Supply Chains: Demystification of the Cooperation Tenet, Schmalenbach Business Review, July 15/63, pp. 230–251. Hoffjan, A., Lührs, S., & Kolburg, A. (2011) Cost Transparency in Supply Chains: Demystification of the Cooperation Tenet, Schmalenbach Business Review, July 15/63, pp. 230–251.
11.
Zurück zum Zitat Neumann, G. (1984). Herman the German, New York: William Morrow. Neumann, G. (1984). Herman the German, New York: William Morrow.
12.
Zurück zum Zitat Simon, H. (2010). Beat the Crisis—33 Quick Solutions for Your Company, New York: Springer. CrossRef Simon, H. (2010). Beat the Crisis—33 Quick Solutions for Your Company, New York: Springer. CrossRef
Metadaten
Titel
Profit Driver: Cost
verfasst von
Hermann Simon
Copyright-Jahr
2021
DOI
https://doi.org/10.1007/978-3-030-76702-0_8

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