ACTIVITY-BASED COSTING AS AN INNOVATIVE MANAGEMENT METHOD TO LOGISTICS COST CALCULATION FOR WAREHOUSING

  • Kucera, T.
  • Hyrslova, J.
  • Sommerauerova, D.
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.
SGEM Research areas:
Year:
2017
Type of Publication:
In Proceedings
Keywords:
Logistics costs; Cost calculation; Warehousing; Activity-based costing
Volume:
17
SGEM Book title:
4th International Multidisciplinary Scientific Conference on Social Sciences and Arts SGEM 2017
Book number:
5
SGEM Series:
International Multidisciplinary Scientific Conference on Social Sciences and Arts-SGEM
Pages:
25-32
Publisher address:
51 Alexander Malinov blvd, Sofia, 1712, Bulgaria
SGEM supporters:
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
Period:
24 - 30 August 2017
ISBN:
978-619-7408-17-1
ISSN:
2367-5659
Conference:
4th International Multidisciplinary Scientific Conference on Social Sciences and Arts SGEM 2017, 24 - 30 August 2017
DOI:
10.5593/sgemsocial2017/15/S05.004
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