Kostenstruktur und Unternehmensflexibilität in der COVID-19-Krise

Year: 2022

Type: Professional Journal

Journal: Controlling & Management Review

Open Science:

Gold

Abstract

Nur einem Teil der Unternehmen gelingt es während der Corona-Pandemie, die Kosten bei einbrechender Beschäftigung zu senken. Dieser Beitrag zeigt anhand von Daten des German Business Panels, dass dies vor allem mit Kostenstrukturen vor der Krise zusammenhängt – eine sowohl für das strategische Kostenmanagement von Unternehmen als auch für die effektive Ausgestaltung von Staatshilfen beachtenswerte Erkenntnis.

Publication Information

TRR 266 researchers

Jannis Bischof University of Mannheim

Jannis Bischof is Professor of Accounting at University of Mannheim. His research addresses the role of disclosure and transparency in the financial sector and other settings, the regulation of financial institutions, and managerial discretion in reporting decisions. His research is published in journals such as Journal of Accounting Research, Journal of Business, Finance & Accounting, or Schmalenbach Business Review. He is Research Associate at the Leibniz Institute für Financial Research (SAFE) and is member of the EFRAG’s Financial Instruments Working Group. He is member of the Editorial Board of several international journals (Accounting and Business Research, Business Research, European Accounting Review, Journal of Business Economics).

Christopher Karlsson University of Mannheim

Davud Rostam-Afschar University of Mannheim

Thomas Simon University of Mannheim

Dirk Simons University of Mannheim

Dirk Simons holds the chair of Business Administration and Accounting and is Vice President for Strategic Planning, Infrastructure and International Affairs at University of Mannheim. He is also visiting Professor at Carnegie-Mellon-University in Pittsburgh, USA. He is Associate Editor of the OR Spectrum (ORS) and member of the editorial review board for Business Research (BuR). In addition, he is member of the working group “financial accounting” of the Schmalenbach-Gesellschaft.

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To cite this article

Bischof, J., Karlsson, C., Rostam-Afschar, D., Simon, T., & Simons, D. (2022).  Kostenstruktur und Unternehmensflexibilität in der COVID-19-Krise. Controlling & Management Review, 66(7), 54-59. https://doi.org/10.1007/s12176-022-0497-7

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