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Activity Based Costing As A Tool For Effective Use Of Outsourcing In Supply Chain Management – Case Study

Author

Listed:
  • Piotr Cyplik

    (Poznan School of Logistics)

  • Robert Uberman

    (AFM in Kraków)

Abstract

The article presented herewith analyses Activity Base Costing usability to determine effective area and mode of outsourcing in supply chain based on a selected case. It is well established that ABC is a right method for establishing a comparable cost base for both typically considered generic scenarios: in-house and outsourced.Such comparison is to address a problem usually named as “make or buy”. However such analyses are often made on general level and results are automatically applied to all activities. Moreover often a possibility to improve in-house operations in overlooked. In the case presented the appropriate calculating model was created and based on it, authors show potential of ABC method in creation of various scenarios leading to enhance efficiency of a supply chain. It is demonstrated with use of real case (however altered for academic purposes) study in Central Europe in an FMCG industry. The article contributes to the existing body of knowledge on the application of ABC method to measure efficiency of managerial decisions regarding use of outsourcing in supply chains. With the model presented companies may define scope and price level of outsourced services.

Suggested Citation

  • Piotr Cyplik & Robert Uberman, 2017. "Activity Based Costing As A Tool For Effective Use Of Outsourcing In Supply Chain Management – Case Study," Business Logistics in Modern Management, Josip Juraj Strossmayer University of Osijek, Faculty of Economics, Croatia, vol. 17, pages 177-192.
    • Handle: RePEc:osi:bulimm:v:17:y:2017:p:177-192
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