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

Kód výsledku v 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>

Výsledek na webu

<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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Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

J_SC - Článek v periodiku v databázi SCOPUS

CEP obor

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OECD FORD obor

50204 - Business and management

Projekt

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Návaznosti

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

Rok uplatnění

2019

Kód důvěrnosti údajů

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

Název periodika

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

ISSN

1335-4205

e-ISSN

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Svazek periodika

21

Číslo periodika v rámci svazku

4

Stát vydavatele periodika

SK - Slovenská republika

Počet stran výsledku

8

Strana od-do

35-42

Kód UT WoS článku

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EID výsledku v databázi Scopus

2-s2.0-85073077547