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VDI 4434 Activity based costing in procurement logistics

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German title
Prozesskosten in der Beschaffungslogistik
Publication date
2011-08
Publisher
Engl. VDI-Gesellschaft Produktion und Logistik
Related manuals
Number of pages
9
Available in
German, English
Abstract

Global procurement strategies and multiple sourcing result in added complexity of procurement workflows and procurement processes. This entails highly complex cost elements for the various activities involved in the procurement processes for a product. This guideline aims to give an overview of the approach to process costing in procurement logistics. Based on a practical example, the procedure for process costing is described and explained.

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