Application of the Activity-Based Costing to the Logistics Cost Calculation for Warehousing in the Automotive Industry

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216275%3A25510%2F19%3A39914512" target="_blank" >RIV/00216275:25510/19:39914512 - isvavai.cz</a>

Result on the web

<a href="http://komunikacie.uniza.sk/index.php/communications/article/view/1515" target="_blank" >http://komunikacie.uniza.sk/index.php/communications/article/view/1515</a>

DOI - Digital Object Identifier

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Result language

angličtina

Original language name

Application of the Activity-Based Costing to the Logistics Cost Calculation for Warehousing in the Automotive Industry

Original language description

Activity-based costing is one of the procedures that proved to be very suitable for the financial management of warehouse activities in the automotive industry. Accurate and up-to-date data enables managers to properly plan and manage all the warehousing related activities in the automotive industry. In the activity-based costing approach, overheads costs are allocated in relation to specific logistics activities of the company. The aim of the article is the application of activity-based costing to the logistics cost calculation for warehousing in the automotive industry. The article focuses on the practical application of activity-based costing to the logistics cost calculation for warehousing in the automotive industry to a particular logistics service provider. It highlights the positive and negative use of this method in the practical case study, which is one of the major qualitative scientific methods. The resulting effect of using the activity-based costing method should be to refine the information that is used for the decision-making problems of the top management of the logistics service provider.

Czech name

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Czech description

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Type

J_SC - Article in a specialist periodical, which is included in the SCOPUS database

CEP classification

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OECD FORD branch

50204 - Business and management

Project

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Continuities

S - Specificky vyzkum na vysokych skolach<br>I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year

2019

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Komunikácie: Communications (Scientific Letters of the University of Žilina)

ISSN

1335-4205

e-ISSN

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Volume of the periodical

21

Issue of the periodical within the volume

4

Country of publishing house

SK - SLOVAKIA

Number of pages

8

Pages from-to

35-42

UT code for WoS article

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EID of the result in the Scopus database

2-s2.0-85073077547