@conference{Kucera201752532,
author = "T. Kucera and J. Hyrslova and D. Sommerauerova",
abstract = "Activity-based costing as a management method has been a very much discussed topic in the field of allocation of logistics costs in recent years. Activity-based costing is a kind of method that can accurately calculate costs. This method has been imported to solve problems that logistics service providers come across. The paper aims to present an innovative management approach to logistics cost calculation for warehousing for a chosen logistics service provider. It is based on research of world literature, in-depth interviews with senior managers and an analysis of internal data and of corporate documents of the logistics service provider. The use of activity-based costing is presented on a real case study that is the method of the qualitative research. The paper summarizes and discusses impact of using an activity-based costing method for logistics cost calculation for warehousing for the chosen logistics service provider. It shows how a logistics service provider can allocate costs by using activity-based costing method and which specific advantages and disadvantages this method can bring.",
address = "51 Alexander Malinov blvd, Sofia, 1712, Bulgaria",
booktitle = "4th International Multidisciplinary Scientific Conference on Social Sciences and Arts SGEM 2017",
chapter = "SOCIAL SCIENCES: Section Business and Management",
doi = "10.5593/sgemsocial2017/15/S05.004",
isbn = "978-619-7408-17-1",
issn = "2367-5659",
keywords = "Logistics costs; Cost calculation; Warehousing; Activity-based costing",
month = "24 - 30 August 2017",
note = "4th International Multidisciplinary Scientific Conference on Social Sciences and Arts SGEM 2017, 24 - 30 August 2017",
number = "5",
organization = "Bulgarian Acad Sci; Acad Sci Czech Republ; Latvian Acad Sci; Polish Acad Sci; Russian Acad Sci; Serbian Acad Sci {\&} Arts; Slovak Acad Sci; Natl Acad Sci Ukraine; Natl Acad Sci Armenia; Sci Council Japan; World Acad Sci; European Acad Sci, Arts {\&} Letters; Ac",
pages = "25-32",
publisher = "STEF92 Technology",
series = "International Multidisciplinary Scientific Conference on Social Sciences and Arts-SGEM",
title = "{ACTIVITY}-{BASED} {COSTING} {AS} {AN} {INNOVATIVE} {MANAGEMENT} {METHOD} {TO} {LOGISTICS} {COST} {CALCULATION} {FOR} {WAREHOUSING}",
type = "Proceedings Paper",
url = "https://www.sgemsocial.org/index.php/jresearch-article?citekey=Kucera201752532",
volume = "17",
year = "2017",
}