Afonso, Paulo; Santana, Alex - In: Journal of industrial engineering and management : JIEM 9 (2016) 5, pp. 1003-1019
Purpose: The understanding of logistics process in terms of costs and profitability is a complex task and there is a need of more research and applied work on these issues. In this research project, the concepts underlying Time-Driven Activity Based Costing (TDABC) have been used in the context...