Aim: The analysis of the cost structure and the factors determining these costs constitutes an important subject that … of the study was to analyze the structure of the costs incurred by transport enterprises operating in the territory of … results found that the costs of the enterprises examined were to the largest extent influenced by macroeconomic factors, such …

Competition among health insurers is widely considered to be a means of enhancing efficiency and containing costs in … is able to counterbalance the strong position of physicians and to achieve lower costs. … MonopolKrankenversicherung kann die starke Verhandlungsposition der Ärzte ausgleichen und niedrigere Kosten durchsetzen. …

Vorteilhaftigkeit bezogen sich in der Regel auf Teilaspekte: entweder nur die Kosten- oder nur die Steuereffekte wurden untersucht … geben, wobei Kosten- und Steuereffekte gleichermaßen berücksichtigt werden. Dabei steht nicht die Frage im Vordergrund …

demonstrate that due to decreasing individual output, intensified competition increases the incentive to save fixed costs of … integrated production and thus leads to more outsourcing. Additionally, we analyse how domestic costs and taxation affect the … equilibrium level of outsourcing and employment. Here, we find that lower domestic costs decrease the proportion of outsourcing …

indirect production costs revealed that 76.8 per cent of the firms estimate that their direct costs would be up 80% of their …