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Activity-based costing methodology for third-party logistics companies

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References

1987Relevance Lost: The Rise and Fall of Management Accounting3,169 cited
2018Journal of Business Logistics2,522 cited
1988Measure Costs Right: Make the Right Decisions1,061 cited
1998Cost & effect: using integrated cost systems to drive profitability and performance719 cited
1997Towards explaining activity-based costing failure: accounting and control in a decentralized organization300 cited
1988One Cost System Isn't Enough246 cited
1986Accounting Lag: The Obsolescence of Cost Accounting Systems202 cited
1992Activity accounting: an activity-based costing approach200 cited
1996Issues in Supply Chain Costing194 cited
1994IMPLEMENTING ACTIVITY-BASED COSTING (ABC) IN LOGISTICS99 cited
1991Activity-Based Costing: A Review with Case Studies91 cited
1993Activity-Based Costing: Problems in Practice87 cited
1991Implementing Activity Based Costing73 cited

Cited by

2012Unlocking the potential of time-driven activity-based costing for small logistics companies35 cited
1970Cost Calculation Model for Logistics Service Providers22 cited

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2014

Applying Activity-based Costing at Logistics Service Providers

17 cited

2019Application of the Activity-Based Costing to the Logistics Cost Calculation for Warehousing in the Automotive Industry16 cited

2012Review of Cost Estimation Techniques and Their Strategic Importance in the New Product Development Process of Textile Products12 cited