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 cos…
Logistics is critical to the fulfillment of customer demands. Top management of companies is now more closely involved in logistics decisions and the importance of the consequences of these decisions is growing. It is crucial to support these decisions with relevant financial information. Companies often lack useful tools to generate this financial information. This paper presents a logistics…