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10.5593/sgemsocial2017/15/S05.004

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

T. Kucera, J. Hyrslova, D. Sommerauerova
Thursday 28 September 2017 by Libadmin2017

References: 4th International Multidisciplinary Scientific Conference on Social Sciences and Arts SGEM 2017, www.sgemsocial.org, SGEM2017 Conference Proceedings, ISBN 978-619-7408-17-1 / ISSN 2367-5659, 24 - 30 August, 2017, Book 1, Vol 5, 25-32 pp, DOI: 10.5593/sgemsocial2017/15/S05.004

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.

Keywords: Logistics costs, Cost calculation, Warehousing, Activity-based costing