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 …
This paper aims to assess the usefulness of cost-to-serve for customer profitability management through literature review and a case study in a food-industry company.
The purpose of this paper is to provide a service-costing framework for logistics companies that are providing land transportation via trucks.