The Use of Process-Oriented Methods of Calculation to Determine the Costs of Logistics Processes

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Methods of Calculation to Determine the Costs of Logistics Processes</title> <meta name="description" content="The Use of Process-Oriented Methods of Calculation to Determine the Costs of Logistics Processes"> <meta name="keywords" content="Cost, logistics, calculation, process-oriented method."> <meta name="viewport" content="width=device-width, initial-scale=1, minimum-scale=1, maximum-scale=1, user-scalable=no"> <meta charset="utf-8"> <meta name="citation_title" content="The Use of Process-Oriented Methods of Calculation to Determine the Costs of Logistics Processes"> <meta name="citation_author" content="Tomas Cechura"> <meta name="citation_author" content="Michal Simon"> <meta name="citation_publication_date" content="2014/08/01"> <meta name="citation_journal_title" content="International Journal of Economics and Management Engineering"> <meta name="citation_volume" content="8"> <meta name="citation_issue" content="6"> <meta name="citation_firstpage" content="2031"> <meta 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href="https://publications.waset.org/search?q=Michal%20Simon"> Michal Simon</a> </p> <p class="card-text"><strong>Abstract:</strong></p> <p>The aim of this paper is to create a proposal for determining the costs of logistics processes by using process-oriented calculation methods. The traditional approach is that logistics costs are part of manufacturing overhead which is usually calculated as a percentage surcharge. Therefore in the traditional approach it is not obvious where and in which activities costs were incurred. So it is impossible to trace logistics costs to products. Our point of view is trying to fix or at least improve this issue. Another benefit of applying the process approach is identification of logistics processes which are otherwise part of manufacturing overhead. In the first part this paper describes the development of process-oriented methods over time. The next part shows the possibility of implementing the process-oriented method called Prozesskostenrechnung to logistics processes. The conclusion summarizes advantages and disadvantages of using this method in logistics.</p> <iframe src="https://publications.waset.org/9999251.pdf" style="width:100%; height:400px;" frameborder="0"></iframe> <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/search?q=Cost" title="Cost">Cost</a>, <a href="https://publications.waset.org/search?q=logistics" title=" logistics"> logistics</a>, <a href="https://publications.waset.org/search?q=calculation" title=" calculation"> calculation</a>, <a href="https://publications.waset.org/search?q=process-oriented%20method." title=" process-oriented method."> process-oriented method.</a> </p> <p class="card-text"><strong>Digital Object Identifier (DOI):</strong> <a href="https://doi.org/10.5281/zenodo.1094685" target="_blank">doi.org/10.5281/zenodo.1094685</a> </p> <a href="https://publications.waset.org/9999251/the-use-of-process-oriented-methods-of-calculation-to-determine-the-costs-of-logistics-processes" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/9999251/apa" target="_blank" rel="nofollow" class="btn btn-primary btn-sm">APA</a> <a href="https://publications.waset.org/9999251/bibtex" target="_blank" rel="nofollow" class="btn btn-primary btn-sm">BibTeX</a> <a href="https://publications.waset.org/9999251/chicago" target="_blank" rel="nofollow" class="btn btn-primary btn-sm">Chicago</a> <a href="https://publications.waset.org/9999251/endnote" target="_blank" rel="nofollow" class="btn btn-primary btn-sm">EndNote</a> <a href="https://publications.waset.org/9999251/harvard" target="_blank" rel="nofollow" class="btn btn-primary btn-sm">Harvard</a> <a href="https://publications.waset.org/9999251/json" target="_blank" rel="nofollow" class="btn btn-primary btn-sm">JSON</a> <a href="https://publications.waset.org/9999251/mla" target="_blank" rel="nofollow" class="btn btn-primary btn-sm">MLA</a> <a href="https://publications.waset.org/9999251/ris" target="_blank" rel="nofollow" class="btn btn-primary btn-sm">RIS</a> <a href="https://publications.waset.org/9999251/xml" target="_blank" rel="nofollow" class="btn btn-primary btn-sm">XML</a> <a href="https://publications.waset.org/9999251/iso690" target="_blank" rel="nofollow" class="btn btn-primary btn-sm">ISO 690</a> <a href="https://publications.waset.org/9999251.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">1595</span> </span> <p class="card-text"><strong>References:</strong></p> <br>[1] Christopher, M., Logistics and Supply Chain Management: Strategies for Reducing Cost and Improving Service, 2nd edition, London : Financial Times Management / Pitman Publishing, 1998. str. 294, ISBN 978-0-273-63049-4. <br>[2] Logistics Cost Survey, Supply Chain Digest, 2006, (Online), http://www.scdigest.com/assets/reps/SCDigest_Logistics_Cost_Survey_2006.pdf. <br>[3] Dvo艡谩kov谩, L., Kleinov谩, J., ModulHodnocen铆v媒konnostipodniku a DP, vzd臎l谩vac铆 CD projektu 膷. CZ.1.07/2.3.00/09.0163 Opera膷n铆hoprogramuVzd臎l谩v谩n铆 pro konkurenceschopnost, Plze艌 : Z谩pado膷esk谩univerzita v Plzni, 2012. <br>[4] Kleinov谩, J., N谩kladov媒pohlednaproblematikuv媒roby, Habilita膷n铆pr谩ce, Plze艌 : Z膶U, 2003. <br>[5] 膶echura, T., 艩imon, M., Proposal for Cost Calculation of Warehouse Processes and Its Usage for Setting Standards for Performance Evaluation. International Journal of Mechanical, Industrial Science and Engineering, 2014, ro膷. 8, 膷. 1, s. 118-121. ISSN: 1307-6892. <br>[6] Barett, T., Mission Costing: A New Approach to Logistics Analysis, International Journal of Physical Distribution & Materials Management, 1982, sv. 12, 7. <br>[7] Christopher, M., Total Distribution: A Framework for Analysis, Costing and Control, London : Gower Press, 1971. str. 188, ISBN 978-0-716-10068-3. <br>[8] Innes, J., Falconer, M., A Practical Guide to Activity-Based Costing, London :Kogan Page Ltd, 1998. str. 160, ISBN 978-0749426200. <br>[9] Olfert, K., Kostenrechnung, 12. Auflage, Ludwigshafen : Friedrich KiehlVerlag GmbH, 2001. str. 558, ISBN 978-3470511023. <br>[10] Francesca Bartolacci: Activity Based Costing in the Supply Chain Logistics activities cost analysis working paper 2004 <br>[11] GaoFeng: The Analysis of Activity-Based Method Based on Value Chain Theory Value Engineering No. 4, 2004 pp37-39 <br>[12] Zhou Yongqiang, Yang Zhongzhi Application of Activity based Costing to Logistics Cost Management, Industrial Engineering Journal Nov.2004 pp65-68 <br>[13] Bokor, Z.: Implementation of Activity-based Costing in Logistics, ActaTechnicaJaurinensis Series Logistica, Vol. 2. No.3. 2009, pp337-344 <br>[14] Kay, M. G.: Production System Design, Fitts Department of Industrial and Systems Engineering, North Carolina State University, Raleigh, 2008 <br>[15] Sorg, P.: Kosten- und Leistungsrechnung. 63 praktischeF盲llemitausf眉hrlichenL枚sungen, Achimbei Bremen : Efv Erich Fleischer Verlag, 1999, ISBN: 3-8168-3133-8 </div> </div> </div> </main> <footer> <div id="infolinks" class="pt-3 pb-2"> <div class="container"> <div style="background-color:#f5f5f5;" class="p-3"> <div class="row"> <div class="col-md-2"> <ul class="list-unstyled"> About <li><a href="https://waset.org/page/support">About Us</a></li> <li><a href="https://waset.org/page/support#legal-information">Legal</a></li> <li><a target="_blank" rel="nofollow" href="https://publications.waset.org/static/files/WASET-16th-foundational-anniversary.pdf">WASET celebrates its 16th foundational anniversary</a></li> </ul> </div> <div class="col-md-2"> <ul class="list-unstyled"> Account <li><a href="https://waset.org/profile">My Account</a></li> </ul> </div> <div class="col-md-2"> <ul class="list-unstyled"> Explore <li><a href="https://waset.org/disciplines">Disciplines</a></li> <li><a href="https://waset.org/conferences">Conferences</a></li> <li><a href="https://waset.org/conference-programs">Conference Program</a></li> <li><a href="https://waset.org/committees">Committees</a></li> <li><a href="https://publications.waset.org">Publications</a></li> </ul> </div> <div class="col-md-2"> <ul class="list-unstyled"> Research <li><a href="https://publications.waset.org/abstracts">Abstracts</a></li> <li><a href="https://publications.waset.org">Periodicals</a></li> <li><a href="https://publications.waset.org/archive">Archive</a></li> </ul> </div> <div class="col-md-2"> <ul class="list-unstyled"> Open Science <li><a target="_blank" rel="nofollow" href="https://publications.waset.org/static/files/Open-Science-Philosophy.pdf">Open Science Philosophy</a></li> <li><a target="_blank" rel="nofollow" href="https://publications.waset.org/static/files/Open-Science-Award.pdf">Open Science Award</a></li> <li><a target="_blank" rel="nofollow" href="https://publications.waset.org/static/files/Open-Society-Open-Science-and-Open-Innovation.pdf">Open Innovation</a></li> <li><a target="_blank" rel="nofollow" href="https://publications.waset.org/static/files/Postdoctoral-Fellowship-Award.pdf">Postdoctoral Fellowship Award</a></li> <li><a target="_blank" rel="nofollow" href="https://publications.waset.org/static/files/Scholarly-Research-Review.pdf">Scholarly Research Review</a></li> </ul> </div> <div class="col-md-2"> <ul class="list-unstyled"> Support <li><a href="https://waset.org/page/support">Support</a></li> <li><a href="https://waset.org/profile/messages/create">Contact Us</a></li> <li><a href="https://waset.org/profile/messages/create">Report Abuse</a></li> </ul> </div> </div> </div> </div> </div> <div class="container text-center"> <hr style="margin-top:0;margin-bottom:.3rem;"> <a href="https://creativecommons.org/licenses/by/4.0/" target="_blank" class="text-muted small">Creative Commons Attribution 4.0 International License</a> <div id="copy" class="mt-2">© 2024 World Academy of Science, Engineering and Technology</div> </div> </footer> <a href="javascript:" id="return-to-top"><i class="fas fa-arrow-up"></i></a> <div class="modal" id="modal-template"> <div class="modal-dialog"> <div class="modal-content"> <div class="row m-0 mt-1"> <div class="col-md-12"> <button type="button" class="close" data-dismiss="modal" aria-label="Close"><span aria-hidden="true">×</span></button> </div> </div> <div class="modal-body"></div> </div> </div> </div> <script src="https://cdn.waset.org/static/plugins/jquery-3.3.1.min.js"></script> <script src="https://cdn.waset.org/static/plugins/bootstrap-4.2.1/js/bootstrap.bundle.min.js"></script> <script src="https://cdn.waset.org/static/js/site.js?v=150220211556"></script> <script> jQuery(document).ready(function() { /*jQuery.get("https://publications.waset.org/xhr/user-menu", function (response) { jQuery('#mainNavMenu').append(response); });*/ jQuery.get({ url: "https://publications.waset.org/xhr/user-menu", cache: false }).then(function(response){ jQuery('#mainNavMenu').append(response); }); }); </script> </body> </html>

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The Use of Process-Oriented Methods of Calculation to Determine the Costs of Logistics Processes