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Journal cover: Business Process Management Journal

Business Process Management Journal

ISSN: 1463-7154
Previously published as: Business Process Re-engineering & Management Journal

Online from: 1997

Subject Area: Managing Quality

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Activity-based costing for logistics and marketing

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Title:Activity-based costing for logistics and marketing
Author(s):Drew Stapleton, (University of Wisconsin La Crosse, La Crosse, USA), Sanghamitra Pati, (Indiana University-Purdue University Indianapolis (IUPUI), USA), Erik Beach, (Trane Co., La Crosse, Wisconsin, USA), Poomipak Julmanichoti, (University of Miami, Coral Gables, Plorida, USA)
Citation:Drew Stapleton, Sanghamitra Pati, Erik Beach, Poomipak Julmanichoti, (2004) "Activity-based costing for logistics and marketing", Business Process Management Journal, Vol. 10 Iss: 5, pp.584 - 597
Keywords:Activity-based costs, Information gathering, Logistics, Marketing
Article type:Conceptual Paper
DOI:10.1108/14637150410559243 (Permanent URL)
Publisher:Emerald Group Publishing Limited
Abstract:Activity-based costing (ABC) is gradually being utilized as more of a decision-making tool than an accounting tool. This paper investigates how, after almost a decade of slow growth, ABC is gaining acceptance as a tool to determine the true costs of marketing and logistics activities. How ABC provides managers with considerable insights into how various products, territories, and customers play major roles in logistic and marketing activities and, consequently, drive total costs is discussed. The advantages of the ABC model in terms of providing the right information to marketing managers with regard to which products, customers, or territories are more important and which could be eliminated without affecting the overall objectives of the firm are presented. The paper concludes by identifying ABC's shortcomings and the promise it holds for the modern enterprise.

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