EDA costs
With EDA costs (or "Eh-da-cost" ) are in operational cost accounting casually or jokingly costs referred incurred regardless of business decisions or arise because the cost drivers are in operation "since eh" and paid must or because the money has been irrevocably sunk for other reasons. EDA costs correspond to what is called sunk costs in the English-speaking world .
Examples
The typical Eh-da costs include, above all, personnel costs for permanent and paid employees. This also includes the costs for unused rooms or equipment such as IT infrastructure , but also the costs for travel expense accounting . Furthermore, investment costs can also be irrevocably "sunk" regardless of whether the business activity for which the investment was made is actually started or not.
In operational practice, Eh-da costs are used as an argument that an investment measure does not cause any additional costs and can therefore be considered advantageous for any additional income. On the one hand, this argumentation assumes that the employees concerned have free time for the new task and, as a rule, neglects the consideration of opportunity costs , i.e. H. the option of using unused capacities elsewhere in a more beneficial way. The EDA cost argument is also used in discussions about the benefits of outsourcing .
In the long term, too, it is dangerous for a company to use the standby costs argument to fill capacities with new projects that could otherwise be reduced.
Eh-da costs are usually only found in verbal discussions. Because of the consonance with the supposed acronym EDA, they are also the subject of jokingly intended examination questions: Do you know EDA costs? - and as such can be found again and again in commercial forums for exam preparation.
Another example is EHDA logistics . In EHDA logistics, logistics capacities are used that are EHDA, are currently and or periodically not or only insufficiently used. Example: Parcel delivery vehicles during active delivery (compared to the garbage disposal team, vehicles in the press wholesaling).
Individual evidence
- ↑ Harry Weinland: Press the travel expenses on the computer . In: "Handelsblatt" of January 23, 2004. (Accessed June 27, 2009.)
- ↑ Anon Ebus: LOG-book of a CTO . Books on Demand, Norderstedt 2008, p. 44. ISBN 978-3-8370-4050-0 .