Indirect Cost in Should Cost Calculations - How Carmaker's Cost Engineers See It

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

Indirect Cost in Should Cost Calculations - How Carmaker's Cost Engineers See It

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Indirect Cost in Should Cost Calculations - How Carmaker's Cost Engineers See It

Popis výsledku anglicky

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.

Druh

J_SC - Článek v periodiku v databázi SCOPUS

CEP obor

—

OECD FORD obor

50204 - Business and management

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2024

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název periodika

European Journal of Business Science and Technology

ISSN

2336-6494

e-ISSN

2694-7161

Svazek periodika

10

Číslo periodika v rámci svazku

1

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

11

Strana od-do

96-106

Kód UT WoS článku

—

EID výsledku v databázi Scopus

2-s2.0-85201784503