Konferenzbeitrag
Analysis of Overhead Costs Management in Companies
The development of overhead costs management is becoming more and more important as the percentage of overhead costs is rising. The last 15 years have demonstrated the awakening of advanced methods and tools aimed at understanding the utilization of overheads better. The paper investigates the current state of overhead costs management using a sample of 20 companies in Austria, Hungary, and Slovakia. A qualitative approach was applied in a multi-case study, which unveiled the significance of overhead cost management with the increasing trend of importance. The effort reflects current innovations using digitalization of processes. The findings show that (1) the majority of the companies indicated that digitalization heavily impacts overhead costs; (2) all expressed their dissatisfaction with the tools currently used; and (3) the majority cited that usability and speed are the predominant factors. The analysis and the subsequent synthesis delivered three theses: (1) perception that digital competence enables overhead costs management; (2) belief that competencies are insufficient; and (3) there are prerequisites for success in overhead costs management. The paper examines the situation in seven industries represented in the sectors of manufacturing and transportation/storage for the time period from 2008 to 2017. The paper concludes with several recommendations for academia, businesses, and future research.
- Sprache
-
Englisch
- Erschienen in
-
In: Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Hybrid Conference, Zagreb, Croatia, 9-10 September 2021 ; Year: 2021 ; Pages: 23-33 ; Zagreb: IRENET - Society for Advancing Innovation and Research in Economy
- Klassifikation
-
Wirtschaft
Organizational Behavior; Transaction Costs; Property Rights
Industrialization; Manufacturing and Service Industries; Choice of Technology
Technological Change: Choices and Consequences; Diffusion Processes
- Thema
-
digitalization
organizational behaviour
overhead-costs management
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Irsa, Wolfram
Székely, Csaba
- Ereignis
-
Veröffentlichung
- (wer)
-
IRENET - Society for Advancing Innovation and Research in Economy
- (wo)
-
Zagreb
- (wann)
-
2021
- DOI
-
doi:10.54820/ZZRU4894
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:44 MEZ
Datenpartner
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Konferenzbeitrag
Beteiligte
- Irsa, Wolfram
- Székely, Csaba
- IRENET - Society for Advancing Innovation and Research in Economy
Entstanden
- 2021
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