Applying Activity-based Costing at Logistics Service Providers

Bokor, Zoltán; Markovits-Somogyi, Rita

doi:10.3311/pptr.7700

Cited by 8 publications

(8 citation statements)

References 23 publications

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“…Bokor [12] emphasizes that the costing of logistics costs has become a challenge in logistics and supplychain management. Bokor and Markovits-Somogyi [44] state that it is necessary to obtain reliable and accurate information about the structure of the calculations to achieve efficient allocation of resources within the logistics service provider. Traditional approaches to calculations may not be sufficient to achieve this goal in the case of complex and heterogeneous logistics services.…”

Section: Introductionmentioning

confidence: 99%

“…Bokor and Markovits-Somogyi [44] and Bokor [45] claim that traditional costing methods are not always able to provide the information necessary to support decision-making in the required quality. They may even disrupt the cost calculations of logistics services, so it is necessary to implement appropriate costing methods that improve the accuracy and reliability of the data obtained.…”

Section: Introductionmentioning

confidence: 99%

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Application of the Activity-Based Costing to the Logistics Cost Calculation for Warehousing in the Automotive Industry

Kučera¹

2019

Komunikácie

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Activity-based costing is one of the procedures that proved to be very suitable for the financial management of warehouse activities in the automotive industry. Accurate and up-to-date data enables managers to properly plan and manage all the warehousing related activities in the automotive industry. In the activity-based costing approach, overheads costs are allocated in relation to specific logistics activities of the company. The aim of the article is the application of activity-based costing to the logistics cost calculation for warehousing in the automotive industry. The article focuses on the practical application of activity-based costing to the logistics cost calculation for warehousing in the automotive industry to a particular logistics service provider. It highlights the positive and negative use of this method in the practical case study, which is one of the major qualitative scientific methods. The resulting effect of using the activity-based costing method should be to refine the information that is used for the decision-making problems of the top management of the logistics service provider.

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Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Application of the Activity-Based Costing to the Logistics Cost Calculation for Warehousing in the Automotive Industry

Kučera¹

2019

Komunikácie

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“…The true determination of the sources of profit and/or profit erosion is clearly a growing need. It is important to understand the real cost of services and the cost efficiency of activities contributing to logistics services, by enhancing the capabilities of management accounting systems [4]. This understanding provides valuable insights into sustainability aspects and highlights possible corrective actions.…”

Section: Introductionmentioning

confidence: 99%

Evaluation of the Cost Drivers and Allocation Framework in Outbound Logistics of the Fast-Moving Consumer Goods Industry

Niekerk

Bean

2019

SAJIE

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The fast-moving consumer goods industry is a complex trading environment, with many companies experimenting with various ways to increase profit. Outbound logistics, as an integrated concept within supply chain management, remains a key focus area for companies due to the high costs involved. The reality, however, is that often companies do not understand the outbound logistics cost drivers, and hence the profitability of current (let alone new) channels, regions, products, and customers. This is simply due to insufficient information being available from traditional accounting statements. The study evaluates the outbound logistics cost drivers of the South African fast-moving consumer goods industry, and describes an outbound logistics cost allocation framework. OPSOMMING Die vinnig bewegende verbruikergoedere (VBV) industrie is 'n komplekse handelsomgewing waar menigte maatskappye eksperimenteer met verskeie metodes om winsgewendheid te verbeter. Uitgaande logistiek, as 'n geïntegreerde konsep as deel van vervoerkanaal-bestuur, bly 'n belangrike fokusarea vir maatskappye weens die hoë koste daaraan verbonde. Die realiteit is egter dat maatskappye dikwels nie die dryfveer van logistieke koste verstaan nie, en dus ook nie die winsgewendheid van huidige (of nuwe) kanale, streke, produkte en kliënte nie. Dit is bloot as gevolg van onvoldoende inligting beskikbaar vanaf tradisionele rekeningkundige state. Die studie evalueer dus die uitgaande logistieke kostebestuurders van die Suid-Afrikaanse VBV-industrie en beskryf 'n uitgaande logistieke koste toekenningsraamwerk.

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“…The cost structure of third-party logistics service providers was also analysed by ABC with special regard to transport activities [10]. The activity-based cost structure of logistics service providers focusing on road freight transport was studied by highlighting the role of fixed and variable costs [6].…”

Section: Introductionmentioning

confidence: 99%

“…Note that fixed and variable costs are not separated in the applied approach as the further analysis of performance feedbacks does not require this distinction. Nevertheless, in the full scale cost calculation models the segmentation of costs into fixed and variable parts is also recommended provided the segmentation can be carried out in an exact way [6]. The basic MFCA model consists of the cost centres (k, i = 1…n) and the profit objects (j = 1…m).…”

Section: Introductionmentioning

confidence: 99%

Upgrading Multilevel Full Cost Allocation: Case Transport

Bokor

Horváth

2015

Acta Tech Jaur

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Multilevel full cost allocation is an effective alternative of traditional, accounting oriented costing regimes and is applied in the transport sector as well. Nevertheless, its basic algorithm may fail when the cost calculation model contains so called performance feedbacks. This is often the case in transport management practice, especially in complex operational systems. Hence effective solutions are to be found to cope with this methodological problem. This paper aims at contributing to the improvement of multilevel full cost allocation method when performance feedbacks hinder the exact calculation. The application of estimated cost ratios or specific costs is proposed and tested on a theoretical transport costing example. If some methodological requirements can be met both parameter estimations may be employed effectively in calculation tasks with performance feedbacks.

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Applying Activity-based Costing at Logistics Service Providers

Abstract: Abstract

Cited by 8 publications

References 23 publications

Application of the Activity-Based Costing to the Logistics Cost Calculation for Warehousing in the Automotive Industry

Application of the Activity-Based Costing to the Logistics Cost Calculation for Warehousing in the Automotive Industry

Evaluation of the Cost Drivers and Allocation Framework in Outbound Logistics of the Fast-Moving Consumer Goods Industry

Upgrading Multilevel Full Cost Allocation: Case Transport

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