Procesni način obvladovanja stroškov logistične dejavnosti v proizvodnem podjetju

Other literature type, Article, Report English OPEN
Krajnc, Julijana; Logožar, Klavdij; Korošec, Bojana;
(2017)
  • Publisher: Fakultet prometnih znanosti Sveučilišta u Zagrebu
  • Journal: volume 24,issue 1issn: 0353-5320, eissn: 1848-4069
  • Publisher copyright policies & self-archiving
  • Related identifiers: doi: 10.7307/ptt.v24i1.265
  • Subject: activity-based costing | logistic costs | cost visibility | cost allocation | logistics costs; activity-based costing; cost allocation; cost visibility; cost management | logistics costs | obvladovanje stroškov | procesni način računovodenja stroškov | razporejanje stroškov | logistični stroški | TA1001-1280 | cost management | razvidnost stroškov | Transportation engineering
    • udc: udc:658.788

Both the transparent reporting of logistics costs and the related accounting of their cost drivers present a significant factor for the successful management of material flows and the related logistics activities in production companies. These costs, which are mainly re... View more
  • References (18)
    18 references, page 1 of 2

    [1] Stapleton, D., Pati, S., Beach, E., Julmanichoti, P.: Activity-based Costing for Logistics and Marketing, Business Process Management Journal, Vol. 10, No. 5, 2004, pp. 584-597

    [2] Pohlen, T.L., LaLonde, B.J.: Implementing Activitybased Costing (ABC) in logistics, Journal of Business Logistics, Vol. 15., Iss. 2, 1994, pp. 1-23

    [3] Wang, G., Gao, Z., Lin, T.W.: Using ABC to Improve the Logistics Value Chain in a Chinese Food Product Company, Cost Management, Vol.24, Iss. 1, 2010, pp. 39- 46

    [4] Themido, I., Arantes, A., Fernandes, C., Guedes, A. P.: Logistic Costs Case Study −An ABC Approach, Journal of the Operational Research Society, Vol. 51, No. 10, 2000, pp. 1148-1157

    [5] Cooper, R., Kaplan, R.S.: Profit Priorities from Activ - ity-Based Costing, Harvard Business Review, Vol. 69, No.3, 1991, pp. 130-135

    [6] Hansen, D. R., Mowen, M.M.: Cornerstones of Cost Accounting, South-Western Publishing, 2009

    [7] Pirttilä, T., Hautaniemi, P.: Activity-based Costing and Distribution Logistics Management, International Journal of Production Economics, Vol. 41, No. 1-3, 1995, pp. 327-333

    [8] Goldsby, Th.J., Closs, D.J.: Using Activity-Based Costing to Re-engineer the Reverse Logistics Channel, International Journal of Physical Distribution & Logistics Management, Vol. 30, No. 6, 2000, pp.500 - 514

    [9] Liberatore, M.J., Miller, T. : A Framework for Integrating Activity-Based Costing and the Balanced Scorecard into the Logistics Strategy Development and Monitoring Process, Journal of Business Logistics, Vol. 19, No. 2, 1998, pp 131-154

    [10] Baykasoğlu, A., Kaplanoğlu, V.: Application of ActivityBased Costing to a Land Transportation Company: A Case Study, International Journal of Production Economics, Vol. 116, No. 2, 2008, pp. 308-324

  • Related Organizations (2)
  • Metrics
Share - Bookmark