Cost modeling in logistics using time-driven ABC: Experiences from a wholesaler

International Journal of Physical Distribution & Logistics Management

Volumn 38, Issue 3, 2008, Pages 172-191

  Everaert, Patricia ^a   Bruggeman, Werner ^a   Sarens, Gerrit ^b   Anderson, Steven R ^c   Levant, Yves ^d  

^a GHENT UNIVERSITY   (Belgium)

^b UNIVERSITÉ CATHOLIQUE DE LOUVAIN   (Belgium)

^c Acorn Systems   (United States)

^d UNIV LILLE   (France)

Author keywords

Activity based costs; Belgium; Complexity theory; Distribution management; Time study

Indexed keywords

EID: 41649086513     PISSN: 09600035     EISSN: None     Source Type: Journal    
DOI: 10.1108/09600030810866977     Document Type: Article

References (18)

1. Baxter, J.A. and Chua, W.F. (1998), “Doing field research: practice and meta-theory in counterpoint”, Journal of Management Accounting Research, Vol. 10, pp. 69-83.
2. Cokins, G. (1999), “Are all of your trading partners ‘worth it’ to you?”, White Paper, available at: http://cokins.ascet.com.
3. Cooper, R. (1988), “The rise of activity-based costing: part one: what is an activity-based cost system?”, Journal of Cost Management, Summer, pp. 45-54.
4. Everaert, P. and Bruggeman, W. (2007), “Time-driven activity-based costing: exploring the underlying model”, Cost Management, Vol. 21 No. 2, pp. 16-20.
5. Foster, G., Gupta, M. and Sjoblom, L. (1996), “Customer profitability analysis: challenges and new directions”, Journal of Cost Management, Spring, pp. 5-17.
6. Kaplan, R. and Anderson, S. (2004), “Time-driven activity-based costing”, Harvard Business Review, November, pp. 131-8.
7. Kaplan, R. and Anderson, S. (2007), Time-driven Activity-based Costing, a Simpler and more Powerful Path to Higher Profits, Harvard Business School Press, Boston, MA.
8. Kaplan, R. and Cooper, R. (1998), Cost & Effect, Using Integrated Cost Systems to Drive Profitability and Performance, Harvard Business School Press, Boston, MA.
9. Keating, P. (1995), “A framework for classifying and evaluating the theoretical contributions of case research in management accounting”, Journal of Management Accounting Research, Vol. 7 No. 2, pp. 66-86.
10. Lin, B., Collins, J. and Su, R. (2001), “Supply chain costing: an activity-based perspective”, International Journal of Physical Distribution & Logistics Management, Vol. 31 Nos 9/10, pp. 702-13.
11. Norek, C. and Pohlen, T. (2001), “Cost knowledge: a foundation for improving supply chain relationships”, International Journal of Logistics Management, Vol. 12 No. 1, pp. 37-51.
12. Pohlen, T. and La Londe, B. (1994), “Implementing activity-based costing (ABC) in logistics”, Journal of Business Logistics, Vol. 15 No. 2, pp. 1-23.
13. Shapiro, B., Rangan, K., Moriarity, R. and Ross, E. (1987), “Manage customers for profits (not just sales)”, Harvard Business Review, Vol. 65 No. 5, pp. 101-8.
14. Themido, I., Arantes, A., Fernandes, C. and Guedes, A.P. (2000), “Logistic costs case study: an ABC approach”, Journal of the Operational Research Society, Vol. 51, pp. 1148-57.
15. Varila, M., Seppaïnen, M. and Suomala, P. (2007), “Detailed cost modelling: a case study in warehouse logistics”, International Journal of Physical Distribution & Logistics Management, Vol. 37 No. 3, pp. 184-200.
16. Cobb, I., Innes, J. and Mitchell, F. (1994), “Activity-based costing problems: the British experience”, Advances in Management Accounting, Vol. 2, pp. 63-83.
17. Innes, J., Mitchell, F. and Cobb, I. (1992), Activity-Based Costing: Problems in Practice, CIMA, London.
18. Kärkkäinen, M., Laukkanen, S., Sarpola, S. and Kemppainen, K. (2007), “Roles of interfirm information systems in supply chain management”, International Journal of Physical Distribution & Logistics Management, Vol. 37 No. 4, pp. 264-86.