Distribution Cost Accounting in International Logistics
International Journal of Physical Distribution & Logistics Management
Article publication date: 1 August 1991
In general, distribution costs fall into two discrete areas: staff/administration costs, i.e. those cost centres associated with supporting the line distribution functions; and line/operational costs, i.e. those cost centres dealing with the functional areas in a logistics operation. Identification of these costs is essential if a manager is to manage his logistics operation correctly. Planning for budgets, the development of those plans and the setting of standards to judge performance are based on tracking these costs. The relationships between these cost groups have to be identified and functional accounts set up to keep track of them.
Lancioni, R. (1991), "Distribution Cost Accounting in International Logistics", International Journal of Physical Distribution & Logistics Management, Vol. 21 No. 8, pp. 12-16. https://doi.org/10.1108/EUM0000000000399
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