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Title: Unlocking the potential of time-driven activity-based costing for small logistics companies
Authors: Somapa, Sirirat ×
Cools, Martine
Dullaert, Wout #
Issue Date: 2012
Publisher: T & F Informa UK Ltd.
Series Title: International Journal of Logistics: Research & Applications vol:15 issue:5 pages:303-322
Abstract: This paper reports on the development of a Time-Driven Activity-Based Costing (TDABC) model in a small-sized road transport and logistics company. Activity-Based Costing (ABC) leads to increased accuracy benefiting decision making, but the costs of implementation can be high. TDABC tries to overcome some of the disadvantages of ABC and seems particularly useful for the road transport and logistics sector. We find that small firms can benefit from TDABC because of the use of simplified parameters. However, the lack of quantitative data on cost drivers remains a problem. To enhance the effectiveness and efficiency of TDABC, a thorough redesign of the company’s recording system is recommended.
ISSN: 1367-5567
Publication status: published
KU Leuven publication type: IT
Appears in Collections:Onderzoekseenheid Accountancy en Fiscaliteit @ Thomas More Antwerpen
Faculty of Economics and Business (FEB) - miscellaneous
Department of Accountancy, Finance and Insurance (AFI) - miscellaneous @ Leuven
Research Center Accountancy @ Leuven
× corresponding author
# (joint) last author

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