...Marc Walterbusch; Benedikt Martens; Frank Teuteberg Purpose Start‐up companies in particular can benefit from cloud computing services, since frequently they do not operate an internal IT infrastructure. The purpose of this paper is to present a total cost of ownership (TCO) approach for cloud...

...Pasi Pyöriä Purpose The purpose of this paper is to serve as a reminder that all work arrangements, including the present case of distributed work, have their costs and benefits. Design/methodology/approach In addition to a literature review, the paper presents concrete recommendations...

... to difficulties in handling trade‐offs between logistics (stock and transportation) costs and stock‐out levels. Research limitations/implications The reported research is of a theoretical nature. Practical implications TOC offers a proposal that is complementary in many aspects and very distinguishable...

...Adil Baykaso g˘lu; Vahit Kaplano g˘lu Purpose The purpose of this paper is to provide a service‐costing framework for logistics companies that are providing land transportation via trucks. Design/methodology/approach Several costing methodologies are combined around activity‐based costing...

...Cynthia Sneed; John Sneed Attempts to investigate whether unfunded post‐employment obligations are recognized in the borrowing costs for new state government bond issues. Suggest that such evidence would lend insight into the relationship between the unfunded liability for retiree healthcare costs...

...Philip Wilson An approach to fleet costing is developed based on the individual vehicle as a cost centre. It is argued that such an approach is both necessary and useful, being an investment for the company by enabling sensible and accurate costing which can be turned to competitive advantage...