Activity-based management of logistic costs in a manufacturing company: A case of increased visibility of logistic costs in a Slovenian paper manufacturing company

In terms of the successful management of material flow and related logistics activities in production companies, both the transparent reporting of logistics costs and the related accounting of their cost drivers are significant factors. These costs are mainly reported as part of overhead costs (indirect) in such companies, and as such they usually remain hidden or not obviously visible when accounting is applied in a traditional method. The purpose of this research is to create a model of activity-based accounting of logistics costs in a production company, as well as to test its efficiency in the disclosure of logistics costs, as compared with traditional cost accounting methods. It is shown by the application of the model in a production company that, at the level of a group of products, an activity-based approach discloses as much as 108% more logistics costs than the traditional cost-accounting approach. Efficient management of logistics costs obtained in this way may be enabled by obtaining detailed information about this approach.

  • Availability:
  • Authors:
    • Krajnc, Julijana
    • Logozar, Klavdij
    • Korosec, Bojana
  • Publication Date: 2012

Language

  • English

Media Info

  • Media Type: Print
  • Features: References; Tables;
  • Pagination: pp 15-24
  • Serial:
  • Publication flags:

    Open Access (libre)

Subject/Index Terms

Filing Info

  • Accession Number: 01367899
  • Record Type: Publication
  • Files: TRIS
  • Created Date: Apr 11 2012 8:12PM