Application of activity-based costing to a land transportation company: A case study

International Journal of Production Economics

Volumn 116, Issue 2, 2008, Pages 308-324

  Baykasoǧlu, Adil ^a   Kaplanoǧlu, Vahit ^a  

^a GAZIANTEP UNIVERSITY   (Turkey)

Author keywords

Activity based costing; Logistics; Transportation costs

Indexed keywords

APPLICATIONS;

ACTIVITY-BASED COSTING; BUSINESS PROCESS MODELING; CASE STUDIES; INTEGRATED APPROACHES; LAND TRANSPORTATIONS; TRANSPORTATION COMPANIES; TRANSPORTATION COSTS;

COST ACCOUNTING;

EID: 56349108918     PISSN: 09255273     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.ijpe.2008.08.049     Document Type: Article

References (52)

1. Agrawal S.P., and Mehra S. Cost management system: an operational overview. Managerial Finance 24 1 (1998) 60-78
2. Baykasoǧlu A. Process modelling for manufacturing process selection. Teknoloji 1 2 (2001) 83-94
3. Baykasoǧlu, A., Barti{dotless}k, E., 2005. Modelling work processes of a logistic company for performance improvement and training. Third International Logistics & Supply Chain Congress, 23-24 November 2005, Istanbul, Turkey, pp. 133-138.
4. Baykasoǧlu, A., Kaplanoǧlu, V., 2006a. Faaliyet tabanli{dotless} maliyetlendirmenin bir lojistik işletmesine uygulanmasi{dotless}. In: Proceedings of the Fifth GAP Engineering Congress, 26-28 April 2006, Şanli{dotless}urfa, Turkey, pp. 182-189 (in Turkish).
5. Baykasoǧlu, A., Kaplanoǧlu, V., 2006b. Application of business process modeling and simulation to a logistics company. AMSE'06: International Conference on Modelling and Simulation, 28-30 August 2006, Konya, Turkey, pp. 977-982.
6. Baykasoǧlu A., and Kaplanoǧlu V. Developing a service costing system and an application for logistic companies. International Journal of Agile Manufacturing 9 2 (2006) 13-18
7. Baykasoǧlu, A., Dereli, T., Yi{dotless}lanki{dotless}rkan, A., Yi{dotless}lanki{dotless}rkan, N., 2003. Application of activity based costing to a SME in Gaziantep, III. Ulusal Üretim Araşti{dotless}rmalari{dotless} Sempozyumu Bildiriler Kitabi{dotless}. In: Proceedings of III. National Production Research Symposium, Istanbul Kültür University, Istanbul, 19-20 April 2003, pp. 235-242.
8. Ben-Arieh D., and Qian L. Activity-based cost management for design and development stage. International Journal of Production Economics 83 2 (2003) 169-183
9. Berling P. Holding cost determination: An activity-based cost approach. International Journal of Production Economics 112 (2008) 829-840
10. Bryson N. Group decision-making and the analytic hierarchy process: Exploring the consensus-relevant information content. Computers & Operations Research 23 1 (1996) 27-35
11. Charles S.L., and Hansen D.R. An evaluation of activity-based costing and functional-based costing: A game-theoretic approach. International Journal of Production Economics 113 (2008) 480-494
12. Christoper M. Logistics and Supply Chain Management: Strategies for Reducing Costs and Improving Services (1992), Financial Times: Pitman Publishing, London
13. Cooper R. The rise of activity based costing-Part One: What is an activity based cost system?. Journal of Cost Management 2 2 (1988) 45-54
14. Cooper R. The rise of activity based costing-Part Two: When do I need an activity-based cost system?. Journal of Cost Management 2 3 (1988) 41-48
15. Cooper R., and Kaplan R.S. How cost accounting distorts product costs. Management Accounting 69 10 (1988) 20-27
16. Cooper R., and Kaplan R.S. Profit priorities from activity-based costing. Harvard Business Review May-June (1991) 130-135
17. Davis, H.W., 1991. Physical distribution costs. In: Annual Conference Proceedings of the Council of Logistics Management, Oak Brook, III, CLM, USA.
18. Dhavale D.G. Activity-based costing in cellular manufacturing systems. Journal of Cost Management Spring (1993) 13-27
19. Golden B., Wasil E., and Harker P. The Analytic Hierarchy Process: Applications and Studies (1989), Springer, Berlin
20. Goldsby T.J., and Closs D.J. Using activity-based costing to reengineer the reverse logistics channel. International Journal of Physical Distribution & Logistics 30 6 (2000) 500-514
21. Gunasekaran A., and Sarhadi M. Implementation of activity-based costing in manufacturing. International Journal of Production Economics 56-57 (1998) 231-242
22. Gunasekaran A., and Singh D. Design of activity-based costing in a small company: A case study. Computers and Industrial Engineering 37 1-2 (1999) 413-416
23. Gupta M., and Galloway K. Activity-based costing/management and its implications for operations management. Technovation 23 (2003) 131-138
24. Helberg C., Galletly J.E., and Bicheno J.R. Simulating activity-based costing. Industrial Management & Data Systems 94 9 (1994) 3-8
25. Johnson H.T., and Kaplan R.S. Relevance Lost: The Rise and Fall of Management Accounting (1987), Harvard Business School Press, Boston
26. Jones, J., 1995. SIMPROCESS III: Object oriented business process simulation. In: Proceedings of the 1995 Winter Simulation Conference, pp. 548-551.
27. Kaplan R.S., and Atkinson A.A. Advanced Management Accounting (1998), Prentice-Hall, Harvard Business School Publishing, Boston
28. Kirche E.T., Kadipasaoglu S.N., and Khumawala B.M. Maximizing supply chain profits with effective order management: Integration of activity-based costing and theory of constraints with mixed-integer modelling. International Journal of Production Research 43 (2005) 1297-1311
29. Koltai T., Lozano S., Guerrero F., and Onieva L. A flexible costing system for flexible manufacturing systems using activity based costing. International Journal of Production Research 38 (2000) 1615-1630
30. Liberatore M.J., and 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 19 2 (1998) 131-154
31. Marasco A. Third-party logistics: A literature review. International Journal of Production Economics 113 (2008) 127-147
32. Nachtmann H., and Al-Rifai M.H. An application of activity based costing in the air conditioner manufacturing industry. The Engineering Economist 49 (2004) 221-236
33. No J.J., and Kleiner B.H. How to implement activity-based costing. Logistics Information Management 10 2 (1997) 68-72
34. Özbayrak M., Akgün M., and Türker A.K. Activity-based cost estimation in a push/pull advanced manufacturing system. International Journal of Production Economics 87 (2004) 49-65
35. Partovi F.Y. An analytic hierarchy approach to activity-based costing. International Journal of Production Economics 22 (1991) 151-161
36. Pohlen T.L., and La Londe B.J. Implementing activity-based costing (ABC) in logistics. Journal of Business Logistics 15 2 (1994) 1-23
37. Qian L., and Ben-Arieh D. Parametric cost estimation based on activity-based costing: A case study for design and development of rotational parts. International Journal of Production Economics 113 (2008) 805-818
38. Raz T., and Elnathan D. Activity-based costing for projects. International Journal of Project Management 17 1 (1999) 61-67
39. Rotch W. Activity based costing in service industries. Journal of Cost Management 4 2 (1990) 4-14
40. Saaty T.L. The Analytic Hierarchy Process (1980), McGraw-Hill, New York
41. Saaty T.L. Decision Making for Leaders (1988), RWS Publications, Pittsburgh, PA
42. Satoglu S.I., Durmusoglu M.B., and Dogan I. Evaluation of the conversion from central storage to decentralized storages in cellular manufacturing environments using activity-based costing. International Journal of Production Economics 103 (2006) 616-632
43. Schniederjans M.J., and Garvin T. Using the analytic hierarchy process and multi-objective programming for the selection of cost drivers in activity-based costing. European Journal of Operational Research 100 1 (1997) 72-80
44. Stapleton D., Pati S., Beach E., and Julmanichoti P. Activity-based costing for logistics and marketing. Business Process Management 10 5 (2004) 584-597
45. Themido I., Arantes A., Fernandes C., and Guedes A.P. Logistic costs case study-an ABC approach. Journal of the Operational Research Society 51 10 (2000) 1148-1157
46. Tatsiopoulos I.P., and Panayiotou N. The integration of activity based costing and enterprise modeling for reengineering purposes. International Journal of Production Economics 66 (2000) 33-44
47. Thyssen J., Israelsen P., and Jorgensen B. Activity-based costing as a method for assessing the economics of modularization-A case study and beyond. International Journal of Production Economics 103 (2006) 252-270
48. Tornberg K., Jämsen M., and Paranko J. Activity-based costing and process modeling for cost-conscious product design: A case study in a manufacturing company. International Journal of Production Economics 79 1 (2002) 75-82
49. Tsai W.H. Quality cost measurement under activity-based costing. International Journal of Quality & Reliability Management 15 7 (1998) 719-752
50. Tsai W.H., and Kuo L. Operating costs and capacity in the airline industry. Journal of Air Transport Management 10 4 (2004) 269-275
51. Van Damme D.A., and Van Der Zon F.L.A. Activity based costing and decision support. International Journal of Logistics Management 10 1 (1999) 71-82
52. Zhuang L., and Burns G. Activity-based costing in non-standard route manufacturing. International Journal of Operations and Production Management 12 3 (1992) 38-60