Brabänder, Christian; Braun, Maximilian - In: Journal of Revenue and Pricing Management 19 (2020) 6, pp. 366-385
The purpose of this paper is to develop a novel calculation scheme for the costs of distribution per shipment according to a cost-by-cause principle. We propose to estimate the full costs of distribution routes excluding and including a new consignor. Then, we estimate the marginal costs per...