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ACTIVITY-BASED COSTING AS AN INNOVATIVE MANAGEMENT METHOD TO LOGISTICS COST CALCULATION FOR WAREHOUSING

T. Kucera, J. Hyrslova, D. Sommerauerova

First published: 2017https://doi.org/10.5593/sgemsocial2017/15/S05.004View metrics

Abstract

Activity-based costing as a management method has been a very much discussed topic in the field of allocation of logistics costs in recent years. Activity-based costing is a kind of method that can accurately calculate costs. This method has been imported to solve problems that logistics service providers come across. The paper aims to present an innovative management approach to logistics cost calculation for warehousing for a chosen logistics service provider. It is based on research of world literature, in-depth interviews with senior managers and an analysis of internal data and of corporate documents of the logistics service provider. The use of activity-based costing is presented on a real case study that is the method of the qualitative research. The paper summarizes and discusses impact of using an activity-based costing method for logistics cost calculation for warehousing for the chosen logistics service provider. It shows how a logistics service provider can allocate costs by using activity-based costing method and which specific advantages and disadvantages this method can bring.

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Publication details

Title
ACTIVITY-BASED COSTING AS AN INNOVATIVE MANAGEMENT METHOD TO LOGISTICS COST CALCULATION FOR WAREHOUSING
Authors
T. Kucera, J. Hyrslova, D. Sommerauerova
Proceedings
4th International Multidisciplinary Scientific Conference on Social Sciences and Arts SGEM 2017
Publisher
STEF92 Technology
Year
2017
Pages
25-32
SWS Citekey
Kucera201752532
ISSN
2367-5659
ISBN
978-619-7408-17-1
Language
en
Publication type
Proceedings Paper
Keywords
Logistics costsCost calculationWarehousingActivity-based costing
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