Supply chain costing: an activity‐based perspective

Author:

Lin Binshan,Collins James,Su Robert K.

Abstract

The purpose of this research paper is to help managers improve their understanding of logistics costs and the accounting for those costs in order to optimize use of the total cost approach to managing logistics processes. This paper will discuss the history and evolution of logistics management and activity‐based costing (ABC), the driving cost factors affecting the key logistics activities, and the use of ABC systems to help improve the allocation of logistics costs to specific cost objects. This paper also includes several important managerial implications and implementation techniques for an ABC system.

Publisher

Emerald

Subject

Management of Technology and Innovation,Transportation

Reference19 articles.

1. Brac, K. (2000), “Common sense cost analysis”, Industrial Distribution, Vol. 89 No. 2, p. 64.

2. Brimson, J.A. (1991), Activity Accounting: an Activity‐Based Costing Approach, John Wiley & Sons, New York, NY.

3. Chopra, S. and Meindl, P. (2001), Supply Chain Management: Strategy, Planning, and Operations, Prentice‐Hall, Upper Saddle River, NJ.

4. Computerworld (1999), “Hints for implementing ABC”, August, p. 54.

5. Conley, T.P. (1999), “ABC guidelines help develop business cost data”, American Metal Market, Vol. 107, p. 11A.

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