Supply chain costing: an activity‐based perspective

Binshan Lin · Robert K. Su

114 citations0/0 files storedInternational Journal of Physical Distribution & Logistics Management

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Logistics and Transportation Systems Accounting and Organizational Management Supply Chain and Inventory Management

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.

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References

2000Supply Chain Management: Strategy, Planning and Operations 1998Fundamentals of Logistics Management 1992Activity accounting: an activity-based costing approach

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2010Product‐level carbon auditing of supply chains 2009Supply chain management, activity-based costing and organisational factors 2011Applying activity-based costing in a supply chain environment 2011Applying activity‐based costing approach for construction logistics cost analysis 2021Internet of things challenges of sustainable supply chain management in the manufacturing sector using an integrated q-Rung Orthopair Fuzzy-CRITIC-VIKOR method 2017Supply chain management and activity-based costing 2009Supplier selection under uncertainty: a switching options perspective 2011An investigation into the mixed reported adoption rates for ABC: Evidence from Australia, New Zealand and the UK

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