Cost Calculation Model for Logistics Service Providers
The exact calculation of logistics costs has become a real challenge in logistics and supply chain management. It is essential to gain reliable and accurate costing information to attain efficient resource allocation within the logistics service provider companies. Traditional costing approaches, ho...
| 發表在: | Promet (Zagreb) |
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| 主要作者: | |
| 格式: | Article |
| 語言: | 英语 |
| 出版: |
University of Zagreb, Faculty of Transport and Traffic Sciences
2012-11-01
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| 主題: | |
| 在線閱讀: | http://www.fpz.unizg.hr/traffic/index.php/PROMTT/article/view/1198 |
| 總結: | The exact calculation of logistics costs has become a real challenge in logistics and supply chain management. It is essential to gain reliable and accurate costing information to attain efficient resource allocation within the logistics service provider companies. Traditional costing approaches, however, may not be sufficient to reach this aim in case of complex and heterogeneous logistics service structures. So this paper intends to explore the ways of improving the cost calculation regimes of logistics service providers and show how to adopt the multi-level full cost allocation technique in logistics practice. After determining the methodological framework, a sample cost calculation scheme is developed and tested by using estimated input data. Based on the theoretical findings and the experiences of the pilot project it can be concluded that the improved costing model contributes to making logistics costing more accurate and transparent. Moreover, the relations between costs and performances also become more visible, which enhances the effectiveness of logistics planning and controlling significantly |
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| ISSN: | 0353-5320 1848-4069 |