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

2008

Patricia Everaert ,

Werner Bruggeman ,

Gerrit Saens ,

Steven Anderson ,

Yves LEVANT

2008, International Journal of Physical Distribution and Logistics Management, 38(3), pp.172-191

Abstract

The purpose of this paper is to describe the experiences of a wholesaler with time-driven activity-based costing (TDABC). Three research questions are addressed: How are complex logistics operations modeled by TDABC? Does TDABC provide more accurate cost information than activity-based costing (ABC)? How is TDABC cost information used?

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