Logistics και κοστολογικά συστήματα 2
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ΠΑΝΕΠΙΣΤΗΜΙΟ ΠΑΤΡΩΝ ΤΜΗΜΑ ΔΙΟΙΚΗΣΗΣ ΕΠΙΧΕΙΡΗΣΕΩΝ ΜΕΤΑΠΤΥΧΙΑΚΟ ΠΡΟΓΡΑΜΜΑ ΣΠΟΥΔΩΝ (ΜΒΑ) Εργασία στο μάθημα: Κοστολόγηση ΘΕΜΑ: «Logistics και κοστολογικά συστήματα» Από τα παραδοσιακά κοστολογικά συστήματα στην time-driven ABC. Ομάδα Εργασίας: Καραχρήστος Απόστολος (Α.Μ.:194) Πουρνάρα Σοφία (Α.Μ.:183) Χαβελές Παναγιώτης (Α.Μ.:200)
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Από τα παραδοσιακά κοστολογικά συστήματα στην time-driven ABC.
Transcript of Logistics και κοστολογικά συστήματα 2
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1. . , Logistics management: , , 19971. Everaert, P. and Bruggeman, W. Sarens, G., Anderson S., Levant Y. (2008), Cost modeling in logistics using time-driven ABC: Experiences from a wholesaler, International Journal of Physical Distribution & Logistics Management, Vol. 38, No 3, pp.172-191.2. Kaplan, R. and Anderson, S. (2004), Time-driven activity-based costing, Harvard Business Review, November, pp. 131-8.3. Varila M., Seppanen M., Suomala P., Detailed cost modelling: a case study in warehouse logistics, International Journal of Physical Distribution & Logistics Management, Vol. 37, No 3, pp.184-200.PAGE 11
