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 capture the complexity of logistics transactions than traditional ABC. <br>Methodology: This paper explores the method of time-driven ABC and presents the results of a case study at...