Indirect Cost in Should Cost Calculations - How Carmaker's Cost Engineers See It
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F24%3A43925568" target="_blank" >RIV/62156489:43110/24:43925568 - isvavai.cz</a>
Result on the web
<a href="https://doi.org/10.11118/ejobsat.2024.006" target="_blank" >https://doi.org/10.11118/ejobsat.2024.006</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.11118/ejobsat.2024.006" target="_blank" >10.11118/ejobsat.2024.006</a>
Alternative languages
Result language
angličtina
Original language name
Indirect Cost in Should Cost Calculations - How Carmaker's Cost Engineers See It
Original language description
In a world of intense competition, automotive manufacturers are continually increasing their outsourcing activities and, as a result, automotive companies have built extensive cost engineering departments within their organisations. Staff in these units provide Should Cost Calculations for externally manufactured components, which are utilized as supplier targets to support buyers in fact-based negotiations. This paper aims to explore potential differences in the direct and indirect cost categories in the context of Should Cost Calculations. Based on a sample survey among cost engineers, it was possible to determine differences in cost knowledge, risk of suppliers concealing unjustified costs, level of analytical detail, and suitability to conduct fact-based negotiations depending on the length of job experience, industry, and especially the type of costs. The evaluation is carried out through analysis of variance, and a contingency table homogeneity test, and the results are presented using correspondence maps. The results show significant differences between the direct and indirect cost categories, including a higher risk of cost hiding and a lower suitability for price negotiations for the indirect cost category.
Czech name
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Czech description
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Classification
Type
J<sub>SC</sub> - Article in a specialist periodical, which is included in the SCOPUS database
CEP classification
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OECD FORD branch
50204 - Business and management
Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2024
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
European Journal of Business Science and Technology
ISSN
2336-6494
e-ISSN
2694-7161
Volume of the periodical
10
Issue of the periodical within the volume
1
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
11
Pages from-to
96-106
UT code for WoS article
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EID of the result in the Scopus database
2-s2.0-85201784503