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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.
Author | VDI |
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Editor | VDI |
Document type | Standard |
Format | File |
ICS | 03.100.10 : Purchasing. Procurement. Logistics
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Number of pages | 14 |
Replace | VDI 4405 Blatt 1 (2001-06) |
Set | VDI-Handbuch Technische Logistik Band 8 |
Year | 2003 |
Document history | VDI 4405 Blatt 1 (2003-10) |
Country | Germany |
Keyword | VDI 4405;4405 |