Detailed cost modelling: a case study in warehouse logistics

Emerald - Tập 37 Số 3 - Trang 184-200 - 2007
Mikko Varila1, Marko Seppänen2, Petri Suomala1
1(Institute of Industrial Management, Cost Management Center, Tampere University of Technology, Tampere, Finland)
2(Institute of Industrial Management, Center for Innovation and Technology Research, Tampere University of Technology, Tampere, Finland)

Tóm tắt

PurposeThe purpose of this paper is to examine the applicability of different drivers for assigning activity costs to products in warehouse logistics environment.Design/methodology/approachAn action research case study in the warehouse logistics of an electronics wholesaler. Data were collected from a single activity which was analysed in depth.FindingsThe study illustrates that there may be significant variation in activity costs that cannot be traced with any single transaction‐based driver. Automatic data collection methods can be used to support cost accounting in such a situation. It was clearly demonstrated that in certain environments it is possible to significantly increase the accuracy and versatility of accounting by measuring the actual durations together with other variables.Research limitations/implicationsThe results are derived from a single company and activity.Practical implicationsGives accountants in environments where data is rich and plentiful examples of methods for analysing the data for obtaining a deeper understanding of the cost behaviour of activities and products.Originality/valueComplements the discussion on activity cost drivers and logistics costing.

Từ khóa


Tài liệu tham khảo

Aiken, L.S. and West, S.G. (1991), Multiple Regression: Testing and Interpreting Interactions, Sage, Thousand Oaks, CA.

Christensen, J. and Demski, J.S. (1995), “The classical foundations of ‘modern’ costing”, Management Accounting Research, Vol. 6, pp. 13‐32.

Christoph, O.B., Stevens, S.P. and Christoph, R.T. (1991), “Automatic data collection systems: observed benefits and problems”, International Journal of Operations & Production Management, Vol. 12 No. 5, pp. 57‐68.

Cooke, J. (2002), “Inventory velocity accelerates”, Logistics Management, Vol. 42 No. 9, pp. 33‐8.

Cooper, R. (1988), “The rise of activity‐based costing – part one: what is an activity‐based cost system?”, Journal of Cost Management, Vol. 2, pp. 45‐54.

Cooper, R. (1989), “The rise of activity‐based costing – part three: how many cost drivers do you need, and how you select them?”, Journal of Cost Management, Vol. 3, pp. 34‐46.

Coughlan, P. and Coghlan, D. (2002), “Action research for operations management”, International Journal of Operations & Production Management, Vol. 22 No. 2, pp. 220‐40.

Faber, N., de Koster, R. and van de Velde, S. (2002), “Linking warehouse complexity to warehouse planning and control structure – an exploratory study of the use of warehouse management information systems”, International Journal of Physical Distribution & Logistics, Vol. 32 No. 5, pp. 381‐95.

Failing, R.G., Janzen, J.L. and Blevins, L.D. (1988), “Work measurement techniques”, Journal of Accountancy, Vol. 165 No. 4, pp. 104‐8.

Fernie, J., Freathy, P. and Tan, E‐L. (2001), “Logistics costing techniques and their application to a Singaporean wholesaler”, International Journal of Logistics: Research and Applications, Vol. 4 No. 1, pp. 117‐31.

Geiger, D.R. (1999), “Practical issues in cost driver selection for managerial costing systems”, The Government Accountants Journal, Vol. 48 No. 3, pp. 32‐9.

Graham, D.D. (2003), “Warehouse of the future”, Frontline Solutions, Vol. 4, pp. 20‐6.

Gray, C.F. (1992), “An integrated methodology for dynamic labor productivity standards, performance control and system audit in warehouse operations”, Production & Inventory Management Journal, Vol. 33 No. 3, pp. 63‐6.

Gunasekaran, A., Marri, H.B. and Yusuf, Y.Y. (1999), “Application of activity‐based costing: some case experiences”, Managerial Auditing Journal, Vol. 14 No. 6, pp. 286‐93.

Johnson, H.T. and Kaplan, R.S. (1987), Relevance Lost: The Rise and Fall of Management Accounting, Harvard Business School Press, Boston, MA.

Johnson, H.T., Vance, T.P. and Player, R.S. (1991), “Pitfalls in using ABC cost‐driver information to manage operating costs”, Corporate Controller, January/February, pp. 26‐32.

Kaplan, R.S. (1992), “In defense of activity‐based cost management”, Management Accounting, November, pp. 58‐63.

Kaplan, R.S. and Anderson, S.R. (2004), “Time‐driven activity‐based costing”, Harward Business Review, Vol. 82 No. 11, pp. 131‐8.

Kaplan, R.S. and Atkinson, A.A. (1998), Advanced Management Accounting, Prentice‐Hall, Upper Saddle River, NJ.

Kemppainen, K. and Vepsäläinen, A.P.J. (2003), “Trends in industrial supply chains and networks”, International Journal of Physical Distribution & Logistics, Vol. 33 No. 8, pp. 701‐19.

Lahikainen, T. and Paranko, J. (2001), “Easy method for assigning activities to products – an application of ABC”, paper presented at 5th International Seminar on Manufacturing Accounting Research, Pisa, EIASM.

Lahikainen, T., Paranko, J. and Seppänen, M. (2000), “Implementing activity‐based costing in an enterprise resource planning system”, paper presented at 11th International Working Seminar on Production Economics, Innsbruck.

Lee, S.G. and Lye, S.W. (2003), “Design for manual packaging”, International Journal of Physical Distribution & Logistics, Vol. 33 No. 2, pp. 163‐89.

Michaels, E.A. (1989), “Work measurement”, Small Business Reports, Vol. 14 No. 3, pp. 55‐63.

Näslund, D. (2002), “Logistics needs qualitative research – especially action research”, International Journal of Physical Distribution & Logistics Management, Vol. 32 No. 5, pp. 321‐38.

Noreen, E. (1991), “Conditions under which activity‐based cost systems provide relevant costs”, Journal of Management Accounting Research, Vol. 3, pp. 159‐68.

Pohlen, T.L. and La Londe, B.J. (1994), “Implementing activity‐based costing (ABC) in logistics”, Journal of Business Logistics, Vol. 15 No. 2, pp. 1‐23.

Raffish, N. and Turney, P.B.B. (1991), “Glossary of activity‐based management”, Journal of Cost Management, Vol. 5 No. 3, pp. 53‐64.

Rossetti, M.D. and Clark, G.M. (2003), “Estimating operation times from machine center arrival and departure events”, Computers & Industrial Engineering, Vol. 44, pp. 493‐514.

Roth, H.P. and Sims, L.T. (1991), “Costing for warehousing and distribution”, Management Accounting, August, pp. 42‐5.

Sievänen, M., Suomala, P. and Paranko, J. (2004), “Product profitability: causes and effects”, Industrial Marketing Management, Vol. 33 No. 5, pp. 393‐401.

Smith, A.D. and Offodile, F. (2002), “Information management of automatic data capture: an overview of technological developments”, Information Management & Computer Security, Vol. 10 Nos 2/3, pp. 109‐18.

Smith, A.E. and Mason, A.K. (1997), “Cost estimation predictive modeling: regression versus neural network”, The Engineering Economist, Vol. 42 No. 2, pp. 137‐61.

Srivastava, M.S. and von Rosen, D. (1998), “Outliers in multivariate regression models”, Journal of Multivariate Analysis, Vol. 65, pp. 195‐208.

Themido, I., Arantes, A., Fernandes, C. and Guedes, A.P. (2000), “Logistics costs case study – an ABC approach”, Journal of Operational Research Society, Vol. 51, pp. 1148‐57.

van Damme, D.A. and van der Zon, F.L.A. (1999), “Activity based costing and decision support”, The International Journal of Logistics Management, Vol. 10 No. 1, pp. 71‐82.

Westbrook, R. (1995), “Action research: a new paradigm for research in production and operations management”, International Journal of Operations & Production Management, Vol. 15 No. 12, pp. 6‐20.

Yao, A.C. and Carlson, J.G. (1999), “The impact of real‐time data communication on inventory management”, International Journal of Production Economics, Vol. 59, pp. 213‐9.

Thông tin
Thông tin xuất bản

Emerald

Tập 37 Số 3

184-200

Thông tin tác giả