In all western industrialised countries, structural change towards a service society is observed. Within services, too, structures have changed in recent years insofar as especially business services have expanded. Telecommunication services, electronic information search and processing, logistics and leasing are increasingly characterising the structure and development of the economy. This is because, in the context of an increasing division of labour, such services are provided for all economic sectors to safeguard competitiveness. That also applies to the manifold consulting services, not least of all to financial services.
Considering the population’s growing life expectancy, another important service sector is health. Cost structure statistics provide information, among other things, on the economic situation of medical and dental practices as well as practices of masseurs, psychotherapists and non-medical practitioners.