Activity-based costing methodology for third-party logistics companies

Carles Gríful-Miquela

International Advances in Economic Research, 2001, vol. 7, issue 1, 133-146

Abstract: This paper will analyze the main costs that third-party logistics companies are facing and develops an activity-based costing methodology useful for this kind of company. It will examine the most important activities carried out by third-party distributors in both warehousing and transporting activities. However, the focus is mainly on the activity of distributing the product to the final receiver when this final receiver is not the customer of the third-party logistics company. Copyright International Atlantic Economic Society 2001

Date: 2001
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Persistent link: https://EconPapers.repec.org/RePEc:kap:iaecre:v:7:y:2001:i:1:p:133-146:10.1007/bf02296598

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DOI: 10.1007/BF02296598

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