{"@context":"https://schema.org","@type":"DefinedTerm","name":"Activity-Based Costing","description":"Two shipments of identical weight can demand entirely different effort: one is a straightforward direct delivery, the other involves multiple customs stops, hazardous goods documentation, and cold-chain monitoring. Activity-based costing (ABC) addresses this directly by allocating overhead not by volume or weight, but according to the actual cost drivers of each activity – transport, warehousing, customs clearance, quality inspection. Each activity carries a defined cost rate, and each order is ","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","inLanguage":"en","dateModified":"2026-06-23T13:24:04.229079","citation":"https://en.wikipedia.org/wiki/Activity-based_costing","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/activity-based-costing","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"Activity-Based Costing · Two shipments of identical weight can demand entirely different effort: one is a straightforward direct delivery, the other involves multiple customs stops, hazardous goods documentation, and cold-chain monitoring. · Quelle: https://en.wikipedia.org/wiki/Activity-based_costing"}