Afonso, Paulo; Santana, Alex - In: Journal of industrial engineering and management : JIEM 9 (2016) 5, pp. 1003-1019
that should be considered. Accordingly, a TDABC model for the logistics function was developed. Findings: The cost model … discussion of costs and profitability of different cost objects namely, products, clients, distribution channels, processes and … activities. The cost of unused capacity and the effectiveness of logistics processes are also highlighted in this model. Research …