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VDI 4405 Blatt 1 Activity-based cost analysis in internal logistics

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German title
Prozessorientierte Kostenanalyse in der innerbetrieblichen Logistik
Publication date
2003-10
Publisher
Engl. VDI-Gesellschaft Produktion und Logistik
Related manuals
Number of pages
14
Available in
German, English
Abstract

The document is aimed at providing an overview of the procedures of activity based costing in logistics. The core aims of activity based costing are: definition of the process structure in the logistic system (process analysis), generation of cost transparency with regard to the defined processes, control of process costs and identification of the main cost drivers.

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