Unlocking the potential of time-driven activity-based costing for small logistics companies

This paper reports on the development of a time-driven activity-based costing (TDABC) model in a small-sized road transport and logistics company. Activity-based costing (ABC) leads to increased accuracy benefiting decision-making, but the costs of implementation can be high. TDABC tries to overcome some of the disadvantages of ABC and seems particularly useful for the road transport and logistics sector. The authors find that small firms can benefit from TDABC because of the use of simplified parameters. However, the lack of quantitative data on cost drivers remains a problem. To enhance the effectiveness and efficiency of TDABC, a thorough redesign of the company's recording system is recommended.

• Record URL:
  https://doi.org/10.1080/13675567.2012.742043
• Availability:
  • Find a library where document is available. Order URL: http://worldcat.org/issn/13675567
• Supplemental Notes:
  • Abstract reprinted with permission from Taylor & Francis.
• Authors:
  • Somapa, Sirirat
  • Cools, Martine
  • Dullaert, Wout
• Publication Date: 2012-10

Language

• English

Media Info

• Media Type: Print
• Features: Figures; References; Tables;
• Pagination: pp 303-322
• Serial:
  • International Journal of Logistics Research and Applications
  • Volume: 15
  • Issue Number: 5
  • Publisher: Taylor & Francis
  • ISSN: 1367-5567
  • EISSN: 1469-848X
  • Serial URL: http://www.tandfonline.com/toc/cjol20/current

Subject/Index Terms

• TRT Terms: Costs; Logistics; Supply chain management
• Uncontrolled Terms: Activity based costing
• Subject Areas: Administration and Management; Freight Transportation; Planning and Forecasting;

Filing Info

• Accession Number: 01469796
• Record Type: Publication
• Files: TRIS
• Created Date: Jan 17 2013 1:49PM