| Tartalom: |
https://acta.sze.hu/index.php/acta/article/view/81 |
| Archívum: |
Acta Technica Jaurinensis |
| Gyűjtemény: |
Transportation Science, Logistics and Agricultural Engineering
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| Cím: |
Activity Based Costing in Logistics
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| Létrehozó: |
Bokor, Z.
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| Kiadó: |
CrossRef
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| Dátum: |
2008-03-15
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| Tartalmi leírás: |
Activity based costing is a widely used method to reshape the traditionalaccounting systems into management information systems providing areliable guidance for decision makers. The currently applied logisticscosting procedures can also be further developed by using thismethodology. Doing so calculation distortions preventing the exact costbenefitevaluation of logistics or supply chains – and their components –can be reduced significantly. The paper aims to identify the relatedproblems and propose a solution for logistics costing by adopting theactivity based approach. The corresponding basic mathematical formulasare elaborated, too. As the recommendations are derived from a theoreticalpoint of view, additional practical validations of the model are intended tobe developed in the near future.
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| Nyelv: |
angol
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| Típus: |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
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| Azonosító: |
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| Forrás: |
Acta Technica Jaurinensis; Vol 1 No 2 (2008); pp. 229-236
2064-5228
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| Kapcsolat: |
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