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Year of publication
Subject
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Kostenstruktur 601 Cost structure 514 Theorie 154 Theory 153 Deutschland 144 Germany 103 Statistik 74 cost structure 67 Cost function 62 Estimation 62 Kostenfunktion 62 Schätzung 62 Kosten 55 USA 49 United States 48 Returns to scale 46 Skalenertrag 46 Industrie 42 Deutschland <Bundesrepublik> 41 Manufacturing industries 39 Produktionskosten 38 Production costs 36 Kostenrechnung 31 Cost accounting 30 Costs 28 Unternehmen 28 Cost management 27 Kostenmanagement 27 Preismanagement 25 Pricing strategy 25 Productivity 25 Produktivität 25 Investment Fund 21 Investmentfonds 21 Bank 20 Welt 19 World 19 Technical efficiency 18 Technische Effizienz 18 Betriebsgröße 17
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Online availability
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Free 191 Undetermined 95 CC license 8 Digitizable 1
Type of publication
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Article 324 Book / Working Paper 263 Journal 80 Other 1
Subcategories
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Article in journal 284 Working paper 102 Statistics 82 Book section 29 Government document 23 Proceedings 7 Case study 4 Report 2 Guidebook 1 Handbook 1 Literature review 1 Review 1
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Language
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English 443 German 166 Undetermined 40 Italian 8 French 6 Spanish 2 Lithuanian 1 Dutch 1 Norwegian 1 Polish 1 Turkish 1
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Author
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Stephan, Andreas 12 Fritsch, Michael 10 Frondel, Manuel 10 Schmidt, Christoph M. 10 Atkin, David 7 Benedict, Craig 7 Chaudhry, Azam 7 Crucini, Mario J. 7 Garetto, Stefania 7 Landry, Anthony 7 Oldenski, Lindsay 7 Verhoogen, Eric 7 Chaudry, Shamyla 6 Khandelwal, Amit 6 Labro, Eva 6 Filippini, Massimo 5 Ho, Kate 5 Pakes, Ariel 5 Porporato, Marcela 5 Ramondo, Natalia 5 Shepard, Mark 5 Balakrishnan, Ramji 4 Bregman, Arie 4 Gautier, Axel 4 Görzig, Bernd 4 Haslem, John A. 4 König, Jan 4 MacArthur, John B. 4 Mamuneas, Theofanis P. 4 Morrison, Catherine J. 4 Nadiri, Mohammed Ishaq 4 Piacenza, Massimiliano 4 Regev, Haim 4 Rosemann, Martin 4 Chowdhury, Subhasish M. 3 De Borger, Bruno L. 3 Dinar, Ariel 3 Dunkerley, Fay 3 Evans, David S. 3 Houmes, Robert E. 3
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Institution
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Deutschland / Statistisches Bundesamt 41 Deutschland <Bundesrepublik> / Statistisches Bundesamt 38 Deutschland <Bundesrepublik> 22 Deutschland 10 National Bureau of Economic Research 6 Bonn Graduate School of Economics 1 Bureau of Agricultural Economics 1 Canadian Agricultural Trade Policy Research Network (CATPRN) 1 Center for Agricultural and Rural Development (CARD), Iowa State University 1 Centro de Estudios Andaluces, Government of Andalusia 1 Department of Agriculture, Western Australia 1 Department of Economics, Management School 1 Deutsche Akademie der Naturforscher Leopoldina 1 Deutsche Akademie der Technikwissenschaften 1 Deutsches Institut für Wirtschaftsforschung 1 Fachbereich Wirtschaftswissenschaft, Freie Universität Berlin 1 Farmers' Union of Western Australia 1 Forschungszentrum Jülich / Programmgruppe Technologiefolgenforschung 1 Gazdaság- és Társadalomtudományi Kar, Szent István Egyetem 1 Institute for Prospective Technological Studies (IPTS), Joint Research Centre 1 International Farm Management Association - IFMA 1 International Monetary Fund 1 International Monetary Fund (IMF) 1 Midwest Agribusiness Trade Research and Information Center (MATRIC), Iowa State University 1 Münsteraner Führungsgespräch <31, 1997> 1 Nomos Verlagsgesellschaft 1 Schweiz 1 Schweiz / Bundesamt für Statistik 1 Siauliai University 1 Stifterverband für die Deutsche Wissenschaft 1 Türkei / Plânlama Teşkilâtı 1 Union der Deutschen Akademien der Wissenschaften 1 Unité Mixte de Recherche Théorie Economique, Modélisation et Applications 1 University of Dundee / Department of Economic Studies 1 Universität Zürich 1 Universität zu Köln 1 Universität zu Köln / Energiewirtschaftliches Institut 1 Université Laval / Département d'Economique 1 Uranerzbergbau GmbH <Bonn> 1 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 1
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Published in...
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Applied economics 8 Working paper / National Bureau of Economic Research, Inc. 7 Journal of management accounting research : JMAR 6 NBER Working Paper 6 NBER working paper series 6 International journal of production economics 5 Management science : journal of the Institute for Operations Research and the Management Sciences 5 Discussion papers / Deutsches Institut für Wirtschaftsforschung 4 Global Business and Economics Review 4 The energy journal 4 Wirtschaft und Statistik : WISTA 4 Discussion paper 3 Discussion paper series 3 Economics Bulletin 3 Economics letters 3 International journal of transport economics 3 Journal of air transport management 3 Journal of economics & business 3 Managerial Finance 3 Managerial finance 3 Omega : the international journal of management science 3 Production and operations management : the flagship research journal of the Production and Operations Management Society 3 Research in transportation economics 3 Schmollers Jahrbuch : journal of contextual economics 3 Teils: DeStatis / wissen, nutzen 3 Total quality management & business excellence 3 Ōsaka Daigaku keizaigaku 3 Accounting and finance : journal of the Accounting Association of Australia and New Zealand 2 Annals of public and cooperative economics 2 Arbeitsbericht des Instituts für Ökonomie der Forst- und Holzwirtschaft 2 Beiträge zur Strukturforschung 2 CESifo working papers 2 Contemporary accounting research : a journal of the Canadian Academic Accounting Association 2 Contemporary accounting research : the journal of the Canadian Academic Accounting Association 2 DeStatis / wissen, nutzen 2 Discussion paper / University of British Columbia, Department of Economics 2 Discussion paper series / Department of Economics 2 Diskussionspapiere / Deutsches Institut für Wirtschaftsforschung 2 Economia delle fonti di energia e dell'ambiente 2 European journal of operational research : EJOR 2
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Source
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ECONIS (ZBW) 566 USB Cologne (EcoSocSci) 49 RePEc 43 EconStor 4 BASE 3 Other ZBW resources 3
Showing 1 - 50 of 545
 
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Early evidence on the relationship between AI, costs, and prices within BEA's industry economic accounts
Highfill, Tina; Samuels, Jon D. - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015653328
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Optimal remanufacturing strategies for original equipment manufacturers : partner and mode selection
Zhou, Qin; Meng, Chao; Yuen, Kum Fai - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014443869
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The effect of operating leverage on managers' capital investment decisions
Lee, Sangmok - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015454720
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Food systems in conflict-prone and climate-affected areas of northern Nigeria : humanitarian and development challenges
Balana, Bedru Babulo; Omamo, Steven Were; Reda, … - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015550258
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Strategizing value-added services for platform firms
Hou, Liwen; Qu, Xinxue; Chen, Yixing; Xue, Ling - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015484394
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Cost structures and innovation incentives
Mishra, Suryaprakash - 2025
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Cost structure and the usefulness of earnings
Cadman, Brian; Ferracuti, Elia - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015410761
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An alternative decomposition of inflation in Albaniainto domestic and foreign contribution through input-output tables
Çela, Enian - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013414335
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Wie viel kostet HR? : eine Untersuchung der HR-Kostenstruktur
Jochmann, Walter; Helfritz, Kai; Barth, Andrea Simone - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015049687
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Operating leverage: a critical analysis of the concept and the methods of measurement
Dudycz, Tadeusz - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015396194
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Monopsony power and cost structure : evidence from the U.S. hospital industry
Pizzini, Mina; Vansant, Brian - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014635044
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Breaking it down : economic consequences of disaggregated cost disclosures
Berger, Philip G.; Choi, Jung Ho; Tomar, Sorabh - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014515027
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The bullwhip effect, demand uncertainty, and cost structure
Chen, Xiaoling; Liang, Jing; Yang, Shilei; Zhu, Jing - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014517882
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Demand uncertainty, inventory, and cost structure
Xin, Chang; Kwok, Wing Chun; Wong, George - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014517885
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Strategy typology and cost structure : a textual analysis approach
Banker, Rajiv D.; Huang, Rong; Li, Xiaorong; Yan, Yan - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015484439
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The impact of economic crisis on cost structure configuration
Pavlatos, Odysseas - 2021
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012484425
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The Impact of Economic Crisis on Cost Structure Configuration
Pavlatos, Odysseas - 2022
Book / Working Paper
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Analyzing cost structures in the banking industry : an unconventional approach
Alert, Marie Elisabeth; Gischer, Horst; Ilchmann, Christian - 2020
Our paper deals with empirical and technical problems to derive (conventional) cost functions in banks and other financial institutions. One main reason is based on the still ongoing discussion on inputs and outputs of financial intermediaries. A second obstacle is due to the fact that most of...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012522845
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Empirical evidence of a changing operating cost structure and its impact on banks' operating profit : the case of Germany
Diener, Florian - 2020
The financial sector is undergoing extensive changes and challenges that affect the entire market and infrastructure of financial service providers. Technological development leads to increased digitalisation and allows new business models to emerge. With regard to the banking sector, it is...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012387131
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Empirical evidence of a changing operating cost structure and its impact on banks' operating profit: The case of Germany
Diener, Florian - 2020
Article
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Cost development in logistics due to Industry 4.0
Čámská, Dagmar; Klečka, Jiří - 2020
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012269828
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The dynamics of firm behavior under alternative cost structures
Hay, George A. - 1972
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10002757695
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The Dynamics of Firm Behavior Under Alternative Cost Structures
Hay, George Alan - 2023
Book / Working Paper
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Cost Structure and Discretionary Investment
Kim, Kyonghee; Lee, Sangmok; Patro, Sukesh - 2023
This study empirically examines the association between a firm’s cost structure and the discretionary investment (i.e., underinvestment or overinvestment) it makes in the short run. Consistent with higher fixed costs making managers more conservative in their investment behavior, we find that...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014355309
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The economics of emissions in rice production : a survey-data-driven approach in Vietnam
Long Chu - 2023
Purpose This paper aims to focus on scrutinizing the economics of greenhouse gas (GHG) emissions in Vietnam's rice production sector. Design/methodology/approach Using surveyed data from household rice producers, the smallest available production scale, the author delves into the economics of...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014517723
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Kostendaten in der Kartellschadensschätzung : der Teufel steckt im Detail
Šaljanin, Salem - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014440978
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Labor cost visualization at carescript : an introductory data analytics case for management accounting
Loftus, Serena; McCoy, Sarah Shonka; Valentine, Erick G.; … - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014431462
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Cost structure and tax-motivated income shifting
McGuire, Sean T.; Rane, Scott G.; Weaver, Connie D. - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014431558
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How does demand uncertainty from climate change exposure affect the firms' cost structures? : examining the real effects of climate change on the firms' operational decisions
Kim, Natalie Kyung Won; Choi, Sera; Jung, Taejin; Park, … - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014426725
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Supplier-base concentration and cost structure
Chen, Xiaoling; Di, Lulu; Jiang, Wei; Li, Wei - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014340527
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Operating leverage and tax burden : empirical evidence from U.S. listed firms
Monterrey Mayoral, Juan - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015547328
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Looking at the relationship between growth and profitability : the role of cost stickiness as a strategic liability
Lefebvre, Vivien - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015197719
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Corporate investment in the absence of peer firms' disaggregated cost information
Yang, Seunghee; Cho, Hyungjin; Kim, Sehee; Lee, Woo-Jong - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015454708
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Economic and environmental impacts of ecolabeling under different product cost structures
Zhao, Sai; Duan, Hongbo - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015407373
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Population aging and innovation slowdown : dual mechanisms of firm cost structure and consumption preference
Shiyi, Chen; Li, Yunpeng; Sun, Qinzhu - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015441539
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L'agriculture malade de ses coûts
Calame, Matthieu; Homme, Bernard del'; Mouchet, Christian - 2025
"Depuis plusieurs années, en France, les mobilisations d'agriculteurs se suivent et se ressemblent. Leur colère se concentre sur les normes écologiques, la concurrence internationale et le manque de soutien public. À en croire les discours dominants, le mal viendrait de prix trop bas et de...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015551348
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Cost structure and real earnings management
Huang, Xuerong; James, Hui Liang - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015647565
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Chairman individualism and cost structure decisions
Jiang, Wei; Sun, Yuan - 2022
Taking a chairman's native place of origin in Northern (Southern) China as a proxy for chairman individualism (collectivism), this paper examines how such individualism affects firms' cost structure decisions within a sample of Chinese listed firms. The results show that individualistic chairmen...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013539283
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The Effects of Market Concentration and Market Power on Cost Structure
Bai, Ge; Pizzini, Mina; Vansant, Brian - 2022
We examine the association between market structure and cost structure using a national sample of U.S. hospitals. Cost structure determines operating risk; therefore, it is important to understand factors that influence managerial choices on cost structure. Market structure is a potentially...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013306653
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Firm-level Climate Change Exposure and Cost Structure
Choi, Sera; Jung, Taejin; Kim, Natalie Kyung Won; Park, … - 2022
We build on prior literature on the role of demand uncertainty in cost structures and examine whether and how firm cost structures are affected by climate-related issues. Using a measure of firm-level exposure to climate change identified from earnings conference calls, we find that climate...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014235822
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Optionen für den Import grünen Wasserstoffs nach Deutschland bis zum Jahr 2030 : Materialband
Staiß, Frithjof; Schmidt, Maike; Stephanos, Cyril; … - 2022
Wasserstoff ist ein Schlüsselelement, um Klimaneutralität zu erreichen. Besonders für die Dekarbonisierung der Industrie und bestimmter Verkehrssektoren stellt er eine wichtige Ergänzung zur direkten Elektrifizierung dar. Um die künftig hohen Bedarfe zu decken, werden Importe nötig sein....
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014440237
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Is the Cost Structure Always Indicative of Operating Risk?
Delfino, Gianluca - 2022
Various textbooks in management accounting associate the concept of degree of operating leverage (DOL) to the ratio of fixed costs and variable costs—an index referred to as the cost structure of a firm. This view of operating leverage implies that, if two firms have different sales volumes...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014361500
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Multinational expansion in time and space
Garetto, Stefania; Oldenski, Lindsay; Ramondo, Natalia - 2019
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012026902
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Multinational expansion in time and space
Garetto, Stefania; Oldenski, Lindsay; Ramondo, Natalia - 2019
Book / Working Paper
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Multinational expansion in time and space
Garetto, Stefania; Oldenski, Lindsay; Ramondo, Natalia - 2019
Book / Working Paper
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Multinational Expansion in Time and Space
Garetto, Stefania; Oldenski, Lindsay; Ramondo, Natalia - 2022
Book / Working Paper
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Multinational Expansion in Time and Space
Garetto, Stefania - 2019
Book / Working Paper
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Firms’ cost structure and stock return volatility
Chen, Haiwei; Jory, Surendranath R.; Mishra, Tapas; … - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015353899
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Shipment consolidation with multiple shipping methods under nonlinear cost structures
Xu, Zhou; Li, Feng; Chen, Zhi-long - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014550942
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Smart semiconductor manufacturing for pricing, demand planning, capacity portfolio and cost for sustainable supply chain management
Chien, Chen-Fu; Kuo, Hsuan-An; Lin, Yun-Siang - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014553396
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Stock price crash risk and firms' operating leverage
Xin, Chang; Cheng, Louis T. W.; Kwok, Wing Chun; Wong, … - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014533563
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Integrated production and transportation scheduling problem under nonlinear cost structures
Wang, Julong; Liu, Zhixue; Li, Feng - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014456647
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Negative license fee: a good or a bad deal? : a case of mixed technology with convex cost
Chakraborty, Saswati; Dey, Oindrila - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015125273
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The dynamics of cost behavior : unveiling sticky costs in private companies
Dalla Via, Nicola - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015271595
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Firms' cost structure and stock return volatility
Chen, Haiwei; Jory, Surendranath R.; Mishra, Tapas; … - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015199583
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Demand Uncertainty, Inventory, and the Cost Structure
Chang, Xin; Kwok, Wing Chun (Kaz); Wong, George - 2021
Building on Banker, Byzalov, and Plehn-Dujowich’s (2014) congestion cost theory, we model firms’ tradeoff between rigid cost structures and high inventory levels in reducing congestion costs caused by uncertain demand. We show that more inventory results in lower cost rigidity, while the...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013312701
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Curing Sinus Headaches and Tying Law : An Empirical Analysis of Bundling Decongestants and Pain Relievers
Salinger, Michael A.; Evans, David S. - 2021
We apply and extend the cost-based approach to bundling and tying under competition developed in Evans and Salinger (2004) to over-the-counter pain relievers and cold medicines. We document that consumers pay much less for tablets with multiple ingredients than they would if they bought tablets...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013318290
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