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Logistic costs case study—an ABC approach

Author

Listed:
  • I Themido

    (Lisbon Technical University)

  • A Arantes

    (Lisbon Technical University)

  • C Fernandes

    (SPC–Logic)

  • A P Guedes

    (Oporto University)

Abstract

Activity based costing (ABC) represents a radical departure from the traditional cost accounting systems. The ABC methodology, rather than allocating costs to individual units, identifies the activities that consume resources, matching costs to the level of such activities. The key aspect of this methodology is the development of the models that represent a logical and quantifiable relationship between the utilisation of resources, the performance of activities, and the products or services that they provide. With these models one can simultaneously mirror the flow of orders and products along the logistic chain, capturing the costs at a level of desegregation that enables the analysis of profit by type of client, market segment and distribution channel. This application of ABC costing to a logistic operator illustrates the main difficulties and benefits of this approach.

Suggested Citation

  • I Themido & A Arantes & C Fernandes & A P Guedes, 2000. "Logistic costs case study—an ABC approach," Journal of the Operational Research Society, Palgrave Macmillan;The OR Society, vol. 51(10), pages 1148-1157, October.
    • Handle: RePEc:pal:jorsoc:v:51:y:2000:i:10:d:10.1057_palgrave.jors.2601031
    DOI: 10.1057/palgrave.jors.2601031
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    Citations

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    Cited by:

    1. Domenico Raucci & Dominique Lepore, 2020. "A Simplified Activity-Based Costing Approach for SMEs: The Case Study of an Italian Small Road Company," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 198-214.
    2. A Curşeu & T van Woensel & J Fransoo & K van Donselaar & R Broekmeulen, 2009. "Modelling handling operations in grocery retail stores: an empirical analysis," Journal of the Operational Research Society, Palgrave Macmillan;The OR Society, vol. 60(2), pages 200-214, February.
    3. Kabinlapat, Panravee & Sutthachai, Siriluck, 2016. "An application of activity-based costing in the chicken processing industry: a case of joint products," International Food and Agribusiness Management Review, International Food and Agribusiness Management Association, vol. 20(1), January.

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