Activity-based costing - aspects of logistics applications

• Autorzy: Ceniga, P.
• Konferencja: IV konferencja LOGITRANS, Szczyrk 25-27 kwietnia 2007
• Języki publikacji: EN

Abstrakty

EN

Application of ABC have significantly increased in logistics due to its ability to provide greater insight into the costs of performing specific logistics services and their impact on supply chain performance and in complexity. The relatively recent application within logistics has caused most ABC models to be diagnostic or reengineering focused. Implementing ABC can be complex and goes beyond activity identification and cost driver analysis. Ease of implementation is not one of the benefits of ABC or ABM. Large amounts of data are needed and for ABC implementation to be success, a company must understand the rigors and for ABC. The value that ABC provides can vary according to three factors: volume, resource utilization and competitive pressure. Companies must determine whether ABC is a good fit and how ABC will influence the entire value chain. Only functioning ABM and ABC systems add value to a corporation.

Słowa kluczowe

EN

activity based costing; logistics; cost management system

• Czasopismo: Logistyka
• Rocznik: 2007
• Tom: nr 3
• Strony: CD-CD
• Opis fizyczny: pełny tekst, Bibliogr. 5 poz., rys.

Twórcy

autor

Ceniga, P.

• Žilinská univerzita v Žiline,

Bibliografia

• [1] Cisko Š. et al: Koncepcia a tvorba študijného programu medziodborového štúdia logistický manažment; Projekt KEGA č. K- 065-06-00
• [2] Kumar S., Zander M.: Supply chain cost control using activity-based management, New York, Averbach publication, Taylor & Francis group, 2007, ISBN 0-8493-8215-7
• [3] La Loude B.J., Ginter J.L.: A summary of activity-based costing best practices, 1999, The Ohyo state university’s, supply chain management research group
• [4] Kaplan R.S.,Cooper R.: Cost effect, using integrated cost systems to drive profitability and performance, Harward business school press, Boston, Massachusetts, 1998, ISBN 0-87584-788-9
• [5] Cokins G.: Activity-based cost management, Au executive’s guide, Wiley cost management services, John Wiley & sons, 2001, ISBN 0- 471-44328-X