Ein Kalkulationsschema zur Ermittlung von Kilometer- und ...

Wissenschaftlicher Aufsatz aus dem Jahr 2009 im Fachbereich BWL - Beschaffung, Produktion, Logistik, , Sprache: Deutsch, Abstract: In terms of cost calculation of transfer orders, a difference can be made between time- and distance-related costs, whose calculation is based on kilometre and hour coefficients. Motivated by the great number of insolvencies within the transport sector, this article presents a calculation scheme based on full costing, which describes the origin of these rates in a comprehensible and practical form.