Kostenraums
Kostenraums is a term used in German-language economics and management literature to describe the conceptual space in which costs are analyzed and manipulated. It refers to the multidimensional space formed by cost drivers such as materials, labor, energy, overhead, capacity utilization, and time, within which each point represents a specific configuration of costs for a given set of resources and activities. The term emphasizes that costs are not fixed but depend on choices about processes, sourcing, and scheduling.
In practice, a Kostenraum can be modeled mathematically or visually as a cost surface, cost map, or
Applications of the concept include budgeting and forecasting, process improvement, facility layout decisions, supplier selection, and
Limitations include complexity as dimensionality grows, data quality requirements, and potential ambiguity since the term is