23 Other operating expenses, net
|
|
2021 |
|
2020 |
||||
|
|
MCHF |
|
MCHF |
||||
Outbound freight cost and duties |
|
123.0 |
|
100.5 |
||||
Energy and maintenance expenses |
|
142.9 |
|
125.0 |
||||
Marketing expenses |
|
110.3 |
|
95.2 |
||||
Administration expenses |
|
66.1 |
|
62.2 |
||||
Other operating expenses 1 |
|
154.4 |
|
151.4 |
||||
Other operating income |
|
-14.5 |
|
-12.6 |
||||
Total other operating expenses, net |
|
582.2 |
|
521.7 |
||||
|
||||||||
“Other operating expenses” includes, among other items, commissions, expenses for short-term leases and leases for minor-value assets, consulting expenses as well as warranty cost. “Other operating income” includes, among other items, insurance benefits received, rental income, gains from sales of fixed assets and subsidiaries and catering revenues.
The increase in “Total other operating expenses, net” is due to the sharp sales growth and the partial normalisation of the cost base following the COVID-19-related savings in the previous year. Currency effects did not have any material impact.
In 2021, costs of MCHF 16.8 (PY: MCHF 19.7) were capitalised as property, plant and equipment or intangible assets. This includes tools, moulds and assembly lines that are part of the production process, as well as capitalised product development cost. The amount was deducted pro-rata from the positions “Personnel expenses”, “Energy and maintenance expenses” and “Other operating expenses, net”.