Abstract
Volatilities in global markets lead to rising importance of volume-oriented changeability (VoC) in the manufacturing industry. If the production demand is fluctuating, manufacturing companies often struggle to adapt their overhead costs, which are causing high variances in unit costs. Personnel is a main cost driver in overhead cost structure, in particular in high-wage countries. Therefore, this paper conceptualizes building blocks and analyzes impact relations for configuring VoC in personnel cost structure in production plants. © IFIP International Federation for Information Processing 2014.
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CITATION STYLE
Rippel, M., Budde, J. W., Friemann, F., & Schönsleben, P. (2014). Building Blocks for Volume-Oriented Changeability in Personnel Cost Structure of Manufacturing Companies. In IFIP Advances in Information and Communication Technology (Vol. 440, pp. 463–470). Springer New York LLC. https://doi.org/10.1007/978-3-662-44733-8_58
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