Cost behavior in e-commerce firms

We conduct empirical research on the flexibility of operating costs of e-commerce firms. With an international sample of firms from different European countries, we find that e-commerce firms have a different cost structure than traditional retail firms, with a lower share of labor costs and cost of...

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Detalles Bibliográficos
Autores: Argilés-Bosch, J.M., Garcia-Blandon, Josep, Ravenda, Diego
Tipo de recurso: artículo
Fecha de publicación:2022
País:España
Institución:Varias* (Consorci de Biblioteques Universitáries de Catalunya, Centre de Serveis Científics i Acadèmics de Catalunya)
Repositorio:Recercat. Dipósit de la Recerca de Catalunya
OAI Identifier:oai:recercat.cat:20.500.14342/4452
Acceso en línea:http://hdl.handle.net/20.500.14342/4452
https://doi.org/10.1007/s10660-021-09528-2
Access Level:acceso abierto
Palabra clave:Cost behavior
Electronic commerce
Retail firms
Operating costs
Labor costs
Comerç electrònic
Empreses minoristes
Costos laborals
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Descripción
Sumario:We conduct empirical research on the flexibility of operating costs of e-commerce firms. With an international sample of firms from different European countries, we find that e-commerce firms have a different cost structure than traditional retail firms, with a lower share of labor costs and cost of goods sold, but a higher share of other operating costs. While we find no significant different behavior in cost of goods sold and labor costs between the two types of firms, e-commerce firms are more flexible in adjusting other operating costs than traditional retail firms when activity decreases. Results are robust to different models, estimations methods and samples. The higher flexibility of e-commerce firms relies on other operating costs, but e-commerce creates qualified jobs with higher wages than traditional retail, with no additional exposure to labor uncertainty for employees.