Cost modeling in logistics using time-driven ABC: Experiences from a wholesaler
Patricia Everaert
, Werner Bruggeman
, Gerrit Saens
, Steven Anderson
,
2008, International Journal of Physical Distribution and Logistics Management, 38(3), pp.172-191
Résumé
The purpose of this paper is to describe the experiences of a wholesaler with time-driven activity-based costing (TDABC). Three research questions are addressed: How are complex logistics operations modeled by TDABC? Does TDABC provide more accurate cost information than activity-based costing (ABC)? How is TDABC cost information used?