English, Article, Journal or magazine article edition: Modeling Logistics Costs using Time-Driven ABC: A Case in a Distribution Company W. BRUGGEMAN; P. EVERAERT; S. R. ANDERSON; ...

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Bookmark: http://trove.nla.gov.au/version/14650
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • Modeling Logistics Costs using Time-Driven ABC: A Case in a Distribution Company
Author
  • W. BRUGGEMAN
  • P. EVERAERT
  • S. R. ANDERSON
  • Y. LEVANT
Physical Description
  • preprint
Notes
  • Purpose: The purpose of this paper is to study whether time-driven Activity-based Costing (ABC) is more appropriate to capture the complexity of logistics transactions than traditional ABC. Methodology: This paper explores the method of time-driven ABC and presents the results of a case study at a distribution company. Findings: The case shows that a traditional ABC was not appropriate. Almost 60% of the activities contained more than one subtask, with different time drivers. Ignoring this complexity resulted in a misallocation of 54% of costs. Splitting-up all the subtasks resulted in a traditional ABC model that was too complex. Contrary, the time-driven ABC model captured the full complexity of the logistics transactions through time equations that employ multiple time drivers. Research implications: This paper formulates the underlying mathematical model of timedriven ABC, leading to a better understanding of the time equations. Different types of complexities in logistics were identified in the case. Practical implications: The study explains the technique of time-driven ABC and provides some real company examples of time equations in logistics. Value of the paper: This is one of the first papers on time-driven ABC in a European context. The mathematical representation allows to a better understanding of this new costing technique and provides a new methodology to model complexity of logistics activities.
  • Logistics, Time-driven Activity-based Costing, time equations, mathematical model, complexity
  • RePEc:rug:rugwps:05/​332
Language
  • English
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