Simulating Distribution Costs: The Case of the Beverage Container
International Journal of Physical Distribution & Materials Management
ISSN: 0269-8218
Article publication date: 1 May 1982
Abstract
There has been no lack of criticism in the literature of accounting and logistics over the attention given, or not given, to distribution costs. Dobson stated flatly: “Distribution is neglected by cost accountants”. Only slightly less deprecating were Lambert and Armitage, who concluded that, for years, “control over distribution costs has been at best haphazard and, at worst, nonexistent”.
Citation
Walter, C.K. (1982), "Simulating Distribution Costs: The Case of the Beverage Container", International Journal of Physical Distribution & Materials Management, Vol. 12 No. 5, pp. 3-40. https://doi.org/10.1108/eb014544
Publisher
:MCB UP Ltd
Copyright © 1982, MCB UP Limited