Article

Activity-Based Costing For Logistics And Marketing

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Activity-based costing (ABC) is gradually being utilized as more of a decision-making
tool than an accounting tool. This paper investigates how, after almost a decade of slow growth,
ABC is gaining acceptance as a tool to determine the true costs of marketing and logistics activities.
How ABC provides managers with considerable insights into how various products, territories,
and customers play major roles in logistic and marketing activities and, consequently, drive total
costs is discussed. The advantages of the ABC model in terms of providing the right information to
marketing managers with regard to which products, customers, or territories are more important
and which could be eliminated without affecting the overall objectives of the firm are presented. The
paper concludes by identifying ABC’s shortcomings and the promise it holds for the modern
enterprise.

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Ketersediaan

Informasi Detail

Judul Seri

Business Process Management Journal

No. Panggil

TXT LO STA a

Penerbit

United States of America : Emerald Insight., 2004

Deskripsi Fisik

16 p

Bahasa

English

ISBN/ISSN

1463-7154

Klasifikasi

LO

Tipe Isi

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Tipe Media

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Tipe Pembawa

online resource

Edisi

Vol. 10 Iss 5 pp

Subjek

Logistics
Activity-based Costs
Information Gathering

Info Detail Spesifik

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Pernyataan Tanggungjawab

Stapleton, Drew

Versi lain/terkait

Lampiran Berkas

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