Activity Based Costing Logistics
Quelle: https://www.sciencedirect.com/topics/engineering/activity-based-costing
Activity Based Costing Logistics is a costing methodology in which logistic tasks are defined as discrete activities, their costs are identified, and overhead expenses are allocated to products or orders based on the actual consumption of resources. The objective is to identify true cost drivers and enable more accurate costing and management of logistics processes.
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