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Using activity-based costing to reengineer the reverse logistics channel

Using activity-based costing to reengineer the reverse logistics channel Activity-based costing (ABC) is a tool used by managers to more closely approximate the "true costs" of operations. The application of ABC in logistics is more commonplace today than just a few years ago, though still far short of universal. Sound tracking of operational costs is critical when pursuing the logistics objective of providing desired customer service at the lowest total cost. This research illustrates an actual application of ABC to reverse logistics activities performed across supply chain organizations. More specifically, a case study of a Michigan beverage distributor and retailer that collect empty beverage containers for recycling purposes is presented. The case study demonstrates the ABC application in detail and discusses the re-engineering of supply chain-wide processes resulting from the analysis. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png International Journal of Physical Distribution & Logistics Management Emerald Publishing

Using activity-based costing to reengineer the reverse logistics channel

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Publisher
Emerald Publishing
Copyright
Copyright © 2000 MCB UP Ltd. All rights reserved.
ISSN
0960-0035
DOI
10.1108/09600030010372621
Publisher site
See Article on Publisher Site

Abstract

Activity-based costing (ABC) is a tool used by managers to more closely approximate the "true costs" of operations. The application of ABC in logistics is more commonplace today than just a few years ago, though still far short of universal. Sound tracking of operational costs is critical when pursuing the logistics objective of providing desired customer service at the lowest total cost. This research illustrates an actual application of ABC to reverse logistics activities performed across supply chain organizations. More specifically, a case study of a Michigan beverage distributor and retailer that collect empty beverage containers for recycling purposes is presented. The case study demonstrates the ABC application in detail and discusses the re-engineering of supply chain-wide processes resulting from the analysis.

Journal

International Journal of Physical Distribution & Logistics ManagementEmerald Publishing

Published: Aug 1, 2000

Keywords: Activity‐based costing; Reverse logistics; Supply chain; BPR

References