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Cost Break Down and Cost Structure Analysis

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Effective Cost Cutting in Asia

Part of the book series: Management for Professionals ((MANAGPROF))

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Abstract

We work with following calculation scheme of industry:

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Notes

  1. 1.

    This is an adaptation of an original work by The World Bank. Views and opinions expressed in the adaptation are the sole responsibility of the author or authors of the adaptation and are not endorsed by The World Bank.

  2. 2.

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  3. 3.

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    Source: https://clockify.me/working-hours#:~:text=Working%20hours%20in%20Germany, than%20most%20other%20OECD%20countries. Author COING Inc., Palo Alto, USA, published 2021, access date 26.2.2021

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    Source: https://www.globalpetrolprices.com/China/electricity_prices/. Author GlobalPetrolPrices.com, published 2021. Access date 26.2.2021

  21. 21.

    Source: https://www.costtotravel.com/cost/electricity-in-suzhou. Author CostToTravel, published 2019. Access date 26.2.2021

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    Source: https://www.china-briefing.com/news/china-electricity-prices-industrial-consumers/, published April 23, 2019 by Zoey Ye Zhang at China Briefing. Access date 26.2.2021

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    http://www.kingo-biz.com/en/index.html, published 2011. Author Kingo-biz.com, Shanghai, China. Access date 25.2.2021

  24. 24.

    Source: https://www.rand.org/pubs/monograph_reports/MR1325.html, Cook, Cynthia R. and John C. Graser, Military Airframe Acquisition Costs: The Effects of Lean Manufacturing. Santa Monica, US, at RAND Corporation, published 2001. Access date 26.2.2021

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    Source: https://en.wikipedia.org/wiki/MOH_cost; article “MOH cost”, last edited on 11 February 2018; access date 26.2.2021

  26. 26.

    Source: https://smallbusiness.chron.com/determine-factory-overhead-budget-74673.html; By Karen Rogers, updated April 10, 2019, access date 26.2.2021

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  29. 29.

    Source: https://icmai.in/CASB/casb-about.php; by The Institute of Cost Accountants of India, CAS3 revised 2015, access date 27.2.2021

  30. 30.

    Source: https://www.thebalance.com/selling-general-and-administrative-expenses-sga-357595, by Joshua Kennon, updated March 24, 2020. Access date 27.2.2021

  31. 31.

    Source: https://www.thebalance.com/calculating-gross-profit-margin-357577, by Joshua Kennon, updated February 3, 2020. Access date 27.2.2021

  32. 32.

    Source: https://www.thebalance.com/operating-income-and-operating-profit-margin-357587, by Joshua Kennon, updated October 26, 2020. Access date 27.2.2021

  33. 33.

    Source: Accounts Receivable (AR) Definition (investopedia.com), last updated Feb 24, 2021, by Adam Hayes at Ivestopedia.com. Access date 27.2.2021.

  34. 34.

    Source: https://en.wikipedia.org/wiki/Value-added_tax#China, last updated 15 February 2021. Access date 27.2.2021.

  35. 35.

    Source: https://en.wikipedia.org/wiki/Value-added_tax#Comparison_with_sales_tax (item 7), last updated 15 February 2021. Access date 27.2.2021.

  36. 36.

    Source: https://en.wikipedia.org/wiki/Taxation_in_China, last edited on 17 January 2021, access date 27.2.2021.

  37. 37.

    Source: https://en.wikisource.org/wiki/Enterprise_Income_Tax_Law_of_the_People%27s_Republic_of_China/ last edited on 23 March 2020, access date 27.2.2021.

  38. 38.

    Source: https://legacyscs.com/warehouse-kpis-to-measure/, author LEGACY Supply Chain Services; access date 1.3.2021

  39. 39.

    Source: https://legacyscs.com/supply-chain-data-visualization/#:~:text=Contextual%20Data%20Visualization%20Helps%20You,helps%20you%20make%20informed%20decisions.&text=Compiling%20and%20tracking%20supply%20chain,making%20decisions%20about%20your%20business. Article “Supply Chain Optimization”; access date 1.3.2021

  40. 40.

    Source: https://www.eurosender.com/en/s/services/rail-freight; Author Eurosender.com, published June 15th, 2020. Access date 2.3.2021

  41. 41.

    Source: https://www.sino-ship**.com/rail-freight-china. Access date 5.4.2021

  42. 42.

    Source: Weixin ID isuzhou365, published 13.4.2021, access date 20.4.2021.

  43. 43.

    Source: https://www.fedex.com/en-cn/home.html#, author fedex.com, published 2021. Access date 2.3.2021

  44. 44.

    Source: https://mydhlplus.dhl.com/cn/en/shipment.html#/rate-and-quote#address-details. Author Deutsche Post AG, published 2021. Access date 2.3.2021

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Authors and Affiliations

  1. German Technology and Engineering Cooperation (GTEC), Schneckenlohe, Germany

    Karlheinz Zuerl

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  1. Karlheinz Zuerl
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Zuerl, K. (2022). Cost Break Down and Cost Structure Analysis. In: Effective Cost Cutting in Asia. Management for Professionals. Springer, Cham. https://doi.org/10.1007/978-3-030-82782-3_6

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