Title
Unlocking the potential of time-driven activity-based costing for small logistics companies Unlocking the potential of time-driven activity-based costing for small logistics companies
Author
Faculty/Department
Faculty of Applied Economics
Institute for Transport en Maritime Management (ITMMA)
Publication type
article
Publication
Abingdon ,
Subject
Economics
Source (journal)
International journal of logistics : research & applications. - Abingdon
Volume/pages
15(2012) :5 , p. 303-322
ISSN
1367-5567
ISI
000313947300002
Carrier
E
Target language
English (eng)
Full text (Publishers DOI)
Affiliation
University of Antwerp
Abstract
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. We 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.
E-info
http://gateway.webofknowledge.com/gateway/Gateway.cgi?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000313947300002&DestLinkType=RelatedRecords&DestApp=ALL_WOS&UsrCustomerID=ef845e08c439e550330acc77c7d2d848
http://gateway.webofknowledge.com/gateway/Gateway.cgi?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000313947300002&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=ef845e08c439e550330acc77c7d2d848
http://gateway.webofknowledge.com/gateway/Gateway.cgi?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000313947300002&DestLinkType=CitingArticles&DestApp=ALL_WOS&UsrCustomerID=ef845e08c439e550330acc77c7d2d848
Handle