Application of the activity-based costing for third-party logistics companies

摘要

The changing logistics environment has lead to the change of cost accounting method in logistics companies. Activity-based costing provides an advanced cost accounting method for logistics companies. 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.