Supply chain costing: an activity‐based perspective

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.

Citation

Lin, B., Collins, J. and Su, R.K. (2001), "Supply chain costing: an activity‐based perspective", International Journal of Physical Distribution & Logistics Management, Vol. 31 No. 10, pp. 702-713. https://doi.org/10.1108/EUM0000000006286