Logistic costs case study—an ABC approach

I Themido (), A Arantes, C Fernandes and A P Guedes
Additional contact information
I Themido: Lisbon Technical University
A Arantes: Lisbon Technical University
C Fernandes: SPC–Logic
A P Guedes: Oporto University

Journal of the Operational Research Society, 2000, vol. 51, issue 10, 1148-1157

Abstract: Abstract Activity based costing (ABC) represents a radical departure from the traditional cost accounting systems. The ABC methodology, rather than allocating costs to individual units, identifies the activities that consume resources, matching costs to the level of such activities. The key aspect of this methodology is the development of the models that represent a logical and quantifiable relationship between the utilisation of resources, the performance of activities, and the products or services that they provide. With these models one can simultaneously mirror the flow of orders and products along the logistic chain, capturing the costs at a level of desegregation that enables the analysis of profit by type of client, market segment and distribution channel. This application of ABC costing to a logistic operator illustrates the main difficulties and benefits of this approach.

Keywords: activity based costing; logistics costing; supply chain (search for similar items in EconPapers)
Date: 2000
References: Add references at CitEc
Citations: View citations in EconPapers (3)

Downloads: (external link)
http://link.springer.com/10.1057/palgrave.jors.2601031 Abstract (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:pal:jorsoc:v:51:y:2000:i:10:d:10.1057_palgrave.jors.2601031

Ordering information: This journal article can be ordered from
http://www.springer. ... search/journal/41274

DOI: 10.1057/palgrave.jors.2601031

Access Statistics for this article

Journal of the Operational Research Society is currently edited by Tom Archibald and Jonathan Crook

More articles in Journal of the Operational Research Society from Palgrave Macmillan, The OR Society
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().