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Activity-based costing methodology for third-party logistics companies

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  • Carles Gríful-Miquela

Abstract

This paper will analyze the main costs that third-party logistics companies are facing and develops an activity-based costing methodology useful for this kind of company. It will examine the most important activities carried out by third-party distributors in both warehousing and transporting activities. However, the focus is mainly on the activity of distributing the product to the final receiver when this final receiver is not the customer of the third-party logistics company. Copyright International Atlantic Economic Society 2001

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  • Carles Gríful-Miquela, 2001. "Activity-based costing methodology for third-party logistics companies," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 7(1), pages 133-146, February.
    • Handle: RePEc:kap:iaecre:v:7:y:2001:i:1:p:133-146:10.1007/bf02296598
    DOI: 10.1007/BF02296598
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    Cited by:

    1. Jussim, Maxim, 2014. "Entwicklung eines Simulationstools zur Analyse von Prognose- und Dispositionsentscheidungen im Krankenhausbereich," Bayreuth Reports on Information Systems Management 57, University of Bayreuth, Chair of Information Systems Management.

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