Costs

linked to sustainable development and we could also say linked to morality. Competitivity is being able to face up to competition, but to be competitive a company needs to reduce either its costs or its prices or even both. Companies are more and more numerous to use relocation to reduce their labour force costs. Unfortunately this creates unemployment in the country where is the company because it will led to redundancy but it’s also very likely that the company’s factories, that are now abroad, will

proposed Schedule of Charges which will take effect as from 1st of January 2006, and will be reviewed annually. We very much regret that we are unable to continue offering ‘free banking’ to our customers. This recent change of policy is due to increasing costs, and we feel that if we are to continue to maintain the professional level of personal service that we have always provided to our customers, we must now obtain a contribution to our expenses. You will note that our charges are below the average levied

Schidheiny Projected 0 1 2 3 (A)Production 70,2 106 132 161 Raw material 29,4 35,4 44,3 53,8 Personnel costs 22,2 29,4 36,7 41,1 Taxes 0,5 0,7 0,7 0,8 Other external services 13,7 19,8 24,6 30,5 Outsourcing 2,5 8,9 11,2 11,3 Depreciation and amortization 1,4 2,7 3,6 5 (1) Fixed costs 30,95 42,7 53,3 62,15 (2) Variable costs 38,75 54,2 67,8 80,35 (3)MCV = (A) - (2) 31,45 51,8 64,2 80,65 (4)Tx de MCV = (3)/(A) 45% 49% 49% 50% Breakeven

Helmus, 2008) • Procurement costs - main components - civil works - maintainance • fittings • pipes • measurement instrumentation • control and communication systems • Costs connected with the work to be performed - engineering - transport costs - assembly - commissioning - expert services • Miscellaneous costs - travel expenses (particularly in case of projects abroad) - insurance costs (e.g. transport, site, planning and liability insurances etc.) - hedging costs (for the coverage of currency

To hold stocks can have some costs like storage costs which include rent of space occupied by stock and the cost of employing people to guard and manage the stock, or insurance costs. Companies take also the risk that stock became obsolete. But if they hold low or no stocks, they take risks to lost customer goodwill because failure to be particular order, but of further orders as well. They risk also to have production dislocation, to lost flexibility and to have costs because companies need to reorder

can sustain the best price offer. General traits of contestable markets include: v Low barriers to entry (and exit) v No collusion in the market so firms truly compete with each other v Firms are short run profit maximizers, producing where Marginal Costs = Marginal Revenues (a necessary condition for profit maximization) v There is perfect customer knowledge about available offers on the market easyGroup targets those markets which are more open to new entry due to higher profit levels from the ability

Introduction Political figures and insurance companies state that the US has the best health care system in the world, many people however do not agree with this assertion, especially the 46 million people in the US without health insurance. The rising costs of health care and the lack of access to health care are becoming major issues, and many health care professionals have begun to voice their concerns about a potential future crisis in the US health care system.[1] How do we know when a health

2008 11 Business & Market elements impact IT Regional responsibility  central visibility Implementation times become shorter requirement for predictability of costs Ongoing (increasing) pressure on margins Customer requirements go beyond classical EDI IT is differentiator in transport offerings (service/costs) Growing requirement by operations / regions for more dedicated tools Introduction of East European trucking Higher expectations of employees Technology has become more open

advantages. They should give the company the opportunity to become the leader in a define market and higher profits than competitors. Competitive advantages may come from several different area such as the technology used, which can make production costs much more than competitors. Then, the production of a product that provide more additional value compared to competitors in terms of notoriety like “nutella” or in terms of consumer expectations such as the “Ipod”. The market, while there is

611040 REFRACTAIRES * REFRACTAIRES 608010 R,R,R, OBTENUS S/ACH 613400 TRANSP. SUR ACHATS ** Consumables Spare parts - Maintenance 613430 TRANSP. INTERNES ** Transportation Internal Sites Costs *** Goods purchased 613000 RED. GISEMENTS ** Deposits royalties 613600 PREST. EXT. DECOUVER ** Subcontracted Stripping Costs 610000 TERRAINS ET BATIMENT 610010 MATERIEL FIXE 610020 ENGINS DE PRODUCTION 610030 MAT. INFORMATIQUE 610040 VEHICULES 75 % PROF 610050 FR. FINANC. VEHIC. 7 610060 CHOM. BONBONNES/AUTR