Publication
Title
Unlocking the potential of time-driven activity-based costing for small logistics companies
Author
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.
Language
English
Source (journal)
International journal of logistics : research & applications. - Abingdon
Publication
Abingdon : 2012
ISSN
1367-5567
Volume/pages
15:5(2012), p. 303-322
ISI
000313947300002
Full text (Publisher's DOI)
UAntwerpen
Faculty/Department
Research group
Publication type
Subject
Affiliation
Publications with a UAntwerp address
External links
Web of Science
Record
Identification
Creation 22.04.2013
Last edited 21.08.2017
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