BRUGGEMAN, W.; EVERAERT, P.; ANDERSON, S. R.; LEVANT, Y. - Faculteit Economie en Bedrijfskunde, Universiteit Gent - 2005
Purpose: The purpose of this paper is to study whether time-driven Activity-based Costing (ABC) is more appropriate to …-driven ABC and presents the results of a case study at a distribution company. <br>Findings: The case shows that a traditional … complexities in logistics were identified in the case. <br>Practical implications: The study explains the technique of time …