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| Author: | Damme, D. A. van Zon, F. R. van der |
| Title: | Activity based costing and decision support |
| Journal: | International Journal of Logistics Management
1999 : VOL. 10:1, p. 71-24 |
| Index terms: | ACCOUNTING LOGISTICS MIS DECISION MAKING |
| Freeterms: | ABC |
| Language: | eng |
| Abstract: | This study presents a logistics management accounting framework to support logistics management decisions. In the distribution cost model the benefits of activity based costing with regard to the allocation of costs and the control of processses are combined with the benefits of cash flow based accounting with regard to decision support. |
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