{"@context":"https://schema.org","@type":"DefinedTerm","name":"Activity-based costing in logistics","description":"Freight forwarders and logistics providers using conventional cost accounting routinely receive distorted margin signals – because overhead is spread uniformly across all business, regardless of what each activity actually consumes. Activity-based costing (ABC) corrects this by assigning indirect costs to the specific logistics activities that generate them: transportation, warehousing, order picking, customs clearance, last-mile delivery. Each activity is measured by its actual resource consump","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/activity-based-costing-in-logistics","inLanguage":"en","dateModified":"2026-06-23T13:22:48.935346","citation":"https://www.investopedia.com/terms/a/abc.asp","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/activity-based-costing-in-logistics","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"Activity-based costing in logistics · Freight forwarders and logistics providers using conventional cost accounting routinely receive distorted margin signals – because overhead is spread uniformly across all business, regardless of what each activity actually consumes. · Quelle: https://www.investopedia.com/terms/a/abc.asp"}