Article

Using activity-based costing to reengineer the reverse logistics channel

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Activity‐based costing (ABC) is a tool used by managers to more closely approximate the “true costs” of operations. The application of ABC in logistics is more commonplace today than just a few years ago, though still far short of universal. Sound tracking of operational costs is critical when pursuing the logistics objective of providing desired customer service at the lowest total cost. This research illustrates an actual application of ABC to reverse logistics activities performed across supply chain organizations. More specifically, a case study of a Michigan beverage distributor and retailer that collect empty beverage containers for recycling purposes is presented. The case study demonstrates the ABC application in detail and discusses the re‐engineering of supply chain‐wide processes resulting from the analysis.

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Ketersediaan

Informasi Detail

Judul Seri

International Journal of Physical Distribution & Logistics Management

No. Panggil

ATC LO CLO u

Penerbit

USA : Emerald Insight., 2000

Deskripsi Fisik

18 p.

Bahasa

English

ISBN/ISSN

-

Klasifikasi

LO

Tipe Isi

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Tipe Media

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Tipe Pembawa

online resource

Edisi

Vol. 30 Issue: 6, pp.500-514

Subjek

Reverse Logistics
Supply Chain
BPR
Activity‐based costing

Info Detail Spesifik

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Pernyataan Tanggungjawab

David J. Closs

Versi lain/terkait

Lampiran Berkas

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