Detailed cost modelling: a case study in warehouse logistics

Mikko Varila · Marko Seppänen · Petri Suomala

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

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Accounting and Organizational Management Accounting Theory and Financial Reporting Logistics and Transportation Systems

Abstract

Purpose The purpose of this paper is to examine the applicability of different drivers for assigning activity costs to products in warehouse logistics environment. Design/methodology/approach An action research case study in the warehouse logistics of an electronics wholesaler. Data were collected from a single activity which was analysed in depth. Findings The study illustrates that there may be significant variation in activity costs that cannot be traced with any single transaction‐based driver. Automatic data collection methods can be used to support cost accounting in such a situation. It was clearly demonstrated that in certain environments it is possible to significantly increase the accuracy and versatility of accounting by measuring the actual durations together with other variables. Research limitations/implications The results are derived from a single company and activity. Practical implications Gives accountants in environments where data is rich and plentiful examples of methods for analysing the data for obtaining a deeper understanding of the cost behaviour of activities and products. Originality/value Complements the discussion on activity cost drivers and logistics costing.

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References

1987Relevance Lost: The Rise and Fall of Management Accounting 2002Action research for operations management 1983Advanced Management Accounting 2012Time‐Driven Activity‐Based Costing 1995Action research: a new paradigm for research in production and operations management 2002Logistics needs qualitative research – especially action research 1991Conditions under which activity-based cost systems provide relevant costs.1997COST ESTIMATION PREDICTIVE MODELING: REGRESSION VERSUS NEURAL NETWORK

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