Time-Driven Activity-Based Costing in Logistics Sector: An Application on Recycling Business

Authors : Ahmet Onay

Pages : 146-161

View : 25 | Download : 23

Publication Date : 2024-07-31

Article Type : Research Paper

Abstract :The transformation instigated by the Industry 4.0 Revolution in production/service environments has diminished the reliability of volume-based allocation keys and brought forth the deficiencies of traditional cost methods. The necessity for managers to possess information enriched with more advanced cost methods has propelled the prominence of Time-Driven Activity-Based Costing (TD-ABC), which is also beneficial for monitoring logistics costs more accurately. This study aims to ascertain the logistics costs of a recycling business utilizing TD-ABC. The focus here is on the logistics sector, which is recognized for its challenging and complex nature in cost analysis. The constructed model demonstrates how decision-makers can develop cost calculation tools by considering the characteristics of their business processes, warehousing/transportation, supply chains, delivered products, and services. The costs derived from the TD-ABC method have been compared to those calculated using Activity Based Costing to delineate differences. The findings suggest that TD-ABC is more expository. A comparison of the methods implies that the logistics costs may be overstated compared to their predecessor, Activity-Based Costing (ABC).
Keywords : Maliyetleme Yöntemleri, ZE FTM, Zaman Denklemleri, Zaman Sürücüleri, Lojistik Maliyetler