Middelberg, S.L.; Rooyen, S. van; Pienaar, A.J. - In: Meditari Accountancy Research 17 (2009) April, pp. 33-47
Cost management is essential in every organisation, especially in an increasingly competitive environment (Jain & Yadav 2006:352). The management of distribution costs has become increasingly important because of the rising fuel costs in recent years (Gaffney 2008:40). Delivery routes should be...
