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 … discussion of costs and profitability of different cost objects namely, products, clients, distribution channels, processes and …-Driven Activity Based Costing (TDABC) have been used in the context of logistics costs. Design/methodology/approach: A Distribution …