Article

An Activity-Based Costing Model for Logistics Operations of Manufacturers and Wholesalers

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The logistics costs of industrial enterprises in a supply chain are studied. The following aspects of logistics costs are included: an ABC (Activity-Based Costing) calculation model for logistics; average logistics costs of Finnish industrial manufacturers and suppliers; the factors which in¯ uence a company’s cost ef® ciency in logistics; and an ABC simulation model for the logistics costs in a company. The logistics costs were collected in 1997± 1998 in a study entitled ª Logistics of small-size deliveriesº , which was carried out at the Technical Research Centre of Finland. Seventeen Finnish enterprises participated in this study. A calculation model was developed and tested with the logistics costs of the participating companies. Conclusions were drawn about the factors that in¯ uence these logistics costs. After calculating the costs, order structures as well as the working methods of the companies were examined. With this information the ABC simulation model was developed to explain and simulate the change in the logistics costs of a company.

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Ketersediaan

Informasi Detail

Judul Seri

International Journal of Logistics Research and Applications: A Leading Journal of Supply Chain Management

No. Panggil

ATC LO MAN a

Penerbit

Finlandia : Taylor & Francis., 2000

Deskripsi Fisik

15p

Bahasa

English

ISBN/ISSN

1469-848X

Klasifikasi

LO

Tipe Isi

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Tipe Media

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Tipe Pembawa

online resource

Edisi

Vol. 3, No. 1, 2000

Subjek

Logistics Operations of Manufacturers and Wholesal
An Activity-Based Costing Model
A Leading Journal of Supply Chain Management
International Journal of Logistics Research and Ap

Info Detail Spesifik

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Pernyataan Tanggungjawab

OUTI MANUNEN

Versi lain/terkait

Lampiran Berkas

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