Structure costs / Strukturkosten Struko
Structure costs are costs caused through the organisational framework in purchasing, in marketing, in research into new products, in the administration, in logistics, in corporate culture, in the navigability of the business. Structure costs should also be planned according to quantities and qualities required for internal activities not related to products Standards of Performance (SOP). This is relevant for planning the required manpower and infrastructure of administrative cost centers. Structure costs are also called fixed costs, period costs or capacity costs.