Scholarly record
ACTIVITY-BASED COSTING AS AN INNOVATIVE MANAGEMENT METHOD TO LOGISTICS COST CALCULATION FOR WAREHOUSING
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.
Publication Impact Profile
Publication details
References14
La Londe, B. J., Pohlen, T. L., Implementing activity-based costing (ABC) in logistics, Journal of Business Logistics, vol. 15/issue 2, pp 11-12, 1994.
Qu, Z., Application of PCA in Controlling and Reducing Enterprise Logistic Cost, Applied Mechanics and Materials, vol. 39, pp 426-430, 2011.
Karmazin, G., Research results on the key success factors of hungarian logistics service providers, Periodica Polytechnica Transportation Engineering, vol. 42/issue 2, pp 91-95, 2014.
Engblom, J., Solakivi, T., Töyli, J., Ojala, L., Multiple-method analysis of logistics costs, International Journal of Production Economics, vol. 137/issue 1, pp 29- 35, 2012.
Bokor, Z., Elaborating cost and performance management methods in transport, Promet Traffic & Transportation, vol. 21/issue 3, pp 217-224, 2009.
Bokor, Z., Cost calculation model for logistics service providers, Promet Traffic & Transportation, vol. 24/issue 6, pp 515-524, 2012.
Bokor, Z., Improving transport costing by using operation modeling, Transport, vol. 26/issue 2, pp 128-132, 2012.
Ungureanu, S., Implementation cost calculation using ABC method, 21st International Scientific Conference on The Knowledge-Based Organization, Nicolae Balcescu-land Forces Academy, pp 360-365, 2015.
Guerriero, F., Pisacane, O., Rende F., Comparing heuristics for the product allocation problem in multi-level warehouses under compatibility constraints, Applied Mathematical Modelling, vol. 39/issue 23-24, pp 7375-7389, 2015.
Lambert, D. M., Stock, J. R., Ellram, L. M., Logistika, CP Books, Czech Republic, 2005.
Kazimírová, I., Kazimír, M., Proposal of logistic cost reduction in consignment consolidation, The International Journal of Transport & Logistics, vol. 15/issue 35, 2015.
Pirttilä, T., Hautaniemi, P., Activity-based costing and distribution logistics management, International Journal of Production Economics, vol. 41/issue 1-3, pp 327-333, 1995.
Watanapa, A, Pholwatchana, S., Wiyaratn, W., Activity-based costing analysis for train station’s service, Engineering Journal-Thailand, vol. 20/issue 5, pp 135-144, 2016.
Wei, X., Jun, L., A practical model for cost calculation in third party logistics distribution centre based on activity-based costing, Proceeding of the 2006 International Conference on Management of Logistics and Supply Chain, Orient Academic Forum, pp 82-86, 2006.
View or Download full articleAccess options
SWS access login
Login as SWS Scientific CommitteeLogin as SWS Scientific PartnerLogin as SWS AuthorAuthors and approved SWS contributors will read and export their own linked papers after identity matching by SWS profile, email and SGEM GlobalID.
For librarian assistance: [email protected]
Purchase Instant Access
- Article can be downloaded after successful payment.
- Article may be used according to SWS library access terms.
- Article cannot be redistributed.
