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Mission Costing A New Approach to Logistics Analysis

Mission Costing A New Approach to Logistics Analysis The total or integrated approach to physical distribution places an emphasis upon integrating those activities which are involved either directly or indirectly with the provision of customer service. As such, it contrasts with the traditional approach to physical distribution which emphasises the separate individual activities and the cost minimisation of such individual activities, while ignoring the interaction between the activities and their impact on revenue. While the total distribution concept has seemingly gained wide acceptance, Ray, Gattorna and Allen claim that the reason why it is rarely implemented is lack of adequate cost data. This view is shared by Shirley who states particularly needed are new ways of thinking about distribution costs to consider their interdependence and contribution to profit. This monograph attempts to respond to this need by providing a consideration of the Mission Approach to Physical Distribution, and how physical distribution accounting systems may utilise this approach to provide information not only on the costs but also on the revenue aspects of providing varying levels of customer service. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png International Journal of Physical Distribution & Materials Management Emerald Publishing

Mission Costing A New Approach to Logistics Analysis

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References (4)

Publisher
Emerald Publishing
Copyright
Copyright © Emerald Group Publishing Limited
ISSN
0269-8218
DOI
10.1108/eb014549
Publisher site
See Article on Publisher Site

Abstract

The total or integrated approach to physical distribution places an emphasis upon integrating those activities which are involved either directly or indirectly with the provision of customer service. As such, it contrasts with the traditional approach to physical distribution which emphasises the separate individual activities and the cost minimisation of such individual activities, while ignoring the interaction between the activities and their impact on revenue. While the total distribution concept has seemingly gained wide acceptance, Ray, Gattorna and Allen claim that the reason why it is rarely implemented is lack of adequate cost data. This view is shared by Shirley who states particularly needed are new ways of thinking about distribution costs to consider their interdependence and contribution to profit. This monograph attempts to respond to this need by providing a consideration of the Mission Approach to Physical Distribution, and how physical distribution accounting systems may utilise this approach to provide information not only on the costs but also on the revenue aspects of providing varying levels of customer service.

Journal

International Journal of Physical Distribution & Materials ManagementEmerald Publishing

Published: Jul 1, 1982

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