11. Other operating expenses
Other operating expenses comprised the following:
Other operating expenses
Other operating expenses were 24.0% higher than other operating expenses in fiscal year 2021. As a percentage of sales, other operating expenses amounted to 18.0% in the current reporting period and thus increased compared to the previous year (2021: 16.5%).
Compared to fiscal year 2021, expenses for temporary staff and other personnel-related expenses increased significantly. The reason for this is the strong fluctuation in customer demand and the resulting need for flexibility
in personnel planning. In addition, there was a tight labor market situation in the United States, which necessitated the additional use of temporary staff.
Furthermore, costs incurred in connection with the introduction of a uniform global ERP system increased the expenses for IT and telecommunications included in other operating expenses.
In addition, higher freight costs contributed to the increase in other operating expenses. In addition to the global increase in freight costs, these logistics expenses were also at times attributable to delivery backlogs and the need for more expensive special freight.
The increase in expenses for warranties also includes contractual penalties in connection with delivery delays.
Travel and entertainment expenses have returned to pre-pandemic levels due to increased travel resulting from relaxed and lifted travel restrictions as part of efforts to combat COVID-19.
These contents are part of the Non-financial Group Report and were subject to a separate limited assurance examination.