VDI 4405 Blatt 1
Activity-based cost analysis in internal logistics
At a glance
- 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.