Activity-based costing methodology for third-party logistics companies

被引：6

作者：

Gríful-Miquela C. ^{[1
]}

机构：

[1] Escola Universitària del Maresme,

来源：

International Advances in Economic Research | 2001年 / 7卷 / 1期

关键词：

Economic Growth; International Economic; Important Activity; Logistics Company; Main Cost;

D O I：

10.1007/BF02296598

中图分类号：

学科分类号：

摘要：

This paper will analyze the main costs that third-party logistics companies are facing and develops an activity-based costing methodology useful for this kind of company. It will examine the most important activities carried out by third-party distributors in both warehousing and transporting activities. However, the focus is mainly on the activity of distributing the product to the final receiver when this final receiver is not the customer of the third-party logistics company. (JEL M10).

引用

页码：133 / 146

页数：13

共 24 条

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