Int. J.

Production Economics 116 (2008) 308–324

Contents lists available at ScienceDirect ﾧ

Int. J. Production Economics

journal homepage: www.elsevier.com/locate/ijpe ﾧ

Application of activity-based costing to a land transportation company: A

case study
Adil Baykasog˘lu , Vahit Kaplanog˘lu
Department of Industrial Engineering, University of Gaziantep, 27310 Gaziantep, Turkey
article info ab
str
Article history: act
Received 27 March 2007
Accepted 21 August 2008
Alth
Available online 10 September 2008
ough
Keywords: there
Transportation costs are
Activity-based costing
man
Logistics
y
studi
es in
the
litera
ture
that
expl
ain
mod
ern
costi
ng
appr
oach
es
inclu
ding
activ
ity-
base
d
costi
ng
(AB
C),
the
num
ber
of
studi
es
that
prese
nt
real
life
appli
catio
ns is
very
few.
This
is
espe
ciall
y
true
for
logis
tics
and
trans
porta
tion
appli
catio
ns.
One
of the main difficulties in land transportation companies is to determine and evaluate true cost of their operations and services. If used and
implemented properly, ABC can be very helpful for transportation companies to determine cost of their operations with higher correctness. In
this paper, an application of ABC to a land transportation company that is located in Turkey is presented in detail. In order to improve the
effectiveness of the ABC an integrated approach that combines ABC with business process modeling and analytical hierarchy approach is & 2008 Elsev
proposed. It is figured out that the proposed approach is quite effective in costing services of the land transportation company compared to
the existing traditional costing system which is in use.

1. Introduction
on
Present age of rigorous international competition and rapidly improving technologies and improving informa-tion ly
systems has forced companies to use new business management techniques (Baykasog˘lu and Kaplanog˘lu,ﾧ ma
2006c ﾧ ). Market structures of products and services enforced companies to manage their nu
costs according to business competition. Under severe competition, compa-nies need to fac
become leaner, responsive and agile, with ever-increasing efficiency and effectiveness tur
(Agrawal and ﾧ Mehra, 1998 ﾧ ). In order to retain the competitive status, a company in
should be able to provide high-quality services/ products in a short period of time with lowest g
possible cost. In order to be able to provide lower costs, accurate cost information is critical
co
for every aspect of business, and it affects the pricing policies and performance reviews
m
(Gupta and Galloway, 2003 ﾧ). This is not a critical issue for
pa
nie
s,
Corresponding author. Tel./fax: +90 342 3604383.
it
E-mail address: baykasoglu@gantep.edu.tr (A. Baykasog˘lu).ﾧ is
0925-5273/$ - see front matter & 2008 Elsevier B.V. All rights reserved. doi: 10.1016/j.ijpe.2008.08.049 ﾧ als
o
vit
al
for
ser
vic
e
se
cto
r
co
m
pa
nie
s
inc
lu
di
ng
lo
gis
tics and transportation companies. In a rigorous business environment, manu-
facturing and supply services have become very hard to maintain satisfactory
returns or profits. Therefore, the role of cost estimation for products and services
has become more critical. Before the modern business management times,
accounting was being just used to record the costs of products and/or services.
However, the important role of cost estimation and cost information appeared after
the advent of modern business management techni-ques. This is because
traditional cost accounting systems were not able to satisfy the needs of modern
business management. This is especially because the traditional cost systems are
known to distort the cost information by using traditional overhead allocation
methods (Qian ﾧ and Ben-Arieh, 2008 ﾧ ). However, decision makers, assuming
information is relevant, prefer more accurate product cost information to less
(Charles and Hansen, ﾧ 2008 ﾧ ). As a result, a gap has emerged between the
accounting information gathered and the modern busi-ness management.
A. Baykasog˘lu, V. Kaplanog˘lu / Int. J. Production Economics 116 (2008) 308–324 309
 In practice, a
there are some
Many business management concepts have been developed since the global
alternative means to
ciated with a r
competition had become serious. Organizations have started to practice their product or an e
find the cost of
improvement of competitiveness. In order to achieve this goal they have started order as it moves
to use modern and advanced process and cost management techniques such as
logistics services
through the v
provided.
activity-based costing, kaizen costing, total quality management, process distribution e
Traditional cost
improvement, etc. All these kinds of techniques are being used for the sake of channel r
accounting method
process improvement and for increasing the competitiveness of the organizations. (Themido et
Competition for logistics and transportation companies is severe and they are
is widely used in y
order to find the
under the pressure of demanding business conditions. Logistics are becoming al., 2000 ﾧ ) f
cost of the logistics
more and more important because the cost of logistics has a considerable and CPA tries to e
services provided.
proportion in the total cost of products. Physical distribution cost estimates range identify the true
Direct product
costs associated
w
from 7.93% to 30% of sales ( Davis, 1991 ﾧ ). This is generally because of profit-ability (DPP)
with servicing an .
increasing product and/or service differentiations. There-fore, the proportion of and customer
individual T
logistics costs attract interests of researchers because the improvement of profitability
customer
logistics cost has a direct impact on the total cost of products. analysis (CPA) are h
some other (Christoper,
is
mentioned means of 1992 ﾧ ; is
logistics costing.
Majority of costs occurred in logistics come from the indirect costs of the The DPP Cooper and e
methodology
services provided (Baykasog˘lu and ﾧ Kaplanog˘lu, 2006a–c Kaplan, ﾧ s
attempts to identify
ﾧ ). As the customer needs change drastically and delivery all of the costs asso- 1991 ﾧ ). p
time of goods decrease, the complexity of the logistics However, e
processes increase and thereby the indirect cost proportion of strict market ci
the logistic operations increases, even for some organizations, conditions of al
the overheads amount may exceed the amount of direct costs. logistics l
Therefore, overhead proportion of the total costs of logistics necessitate a y
cannot be overlooked during the cost control. The studies different cost tr
performed by ‘‘Council of Logistics Management’’ and approach, u
‘‘Institute of Management Accountants’’ presented that firms which e
had increasingly asked logistic managers to plan and manage combines f
complex operations and networks while reducing cost and process o
conditions, r
enhancing service (Pohlen and La Londe, 1994 ﾧ). This is
the business l
a natural consequence of the importance of logistic operations
costs and o
within an organization.
process g
performances is
Among all the costs (resources used), the true cost of transportation services
. Although ti
provided must be determined accurately. On the other hand, the true costs of the
there are c
transportation services are not so easy to determine at a first glance because
many logistics costs remain buried in overheads and logistics managers do not many studies s
have adequate visibility or control over their costs ( Pohlen and La in the a
literature n
Londe, ﾧ 1994 ﾧ ) and the cost estimation of the
which d
transportation services have not been carried out by using
explain tr
sophisticated costing methods. The cost data recorded has
modern a
been generally assigned to transportation services directly.
costing n
However, for an adequate decision support more is needed
approaches s
than just cost assignment. There is a need for an instrument
including p
that is capable of linking logistical process information to
ABC, the o
financial information (Van Damme and ﾧ Van Der Zon,
number of rt
1999 ﾧ). at
studies which
present actual i
case studies o
n services. If used and imple-mented properly ABC can be In this compared
very helpful for transporta-tion companies to determine true paper, an with the
cost of their operations and services. application results of
of ABC-
based costing
According to Nachtmann and Al-Rifai (2004) ﾧ , ABC helped
model to a
many manufacturing and service organizations to improve their competitiveness
by enabling them to make better decisions based on an improved understanding land
of their product cost behavior. There are many applications of ABC in transportatio
manufacturing organizations and about their decision processes ( Zhuang
n company is
and Burns, 1992 ﾧ; Dhavale,ﾧ presented. In
¨ the case
study most of
the costs
1993 ﾧ; Koltai et al., 2000 ﾧ; Ozbayrak et al., 2004 ﾧ; elements of
Kirche ﾧ et al., 2005 ﾧ; Satoglu et al., 2006 ﾧ) and some the
applications in logistics organizations and logistics related
transportatio
activities such as holding cost determination ( Berling, 2008
n company
ﾧ ). Stapleton ﾧ et al. (2004) ﾧ discussed advantages,
are evaluated
disadvantages and difficulties of ABC for logistics and
through the
marketing in general. Goldsby and Closs (2000)
ABC-based
ﾧ illustrated application of ABC to reverse logistics activities
performed across supply chain organization without model. In the
presenting details of implementa-tion. Van Damme and costing
Van Der Zon (1999) ﾧ presented a logistics management model,
accounting framework to support logistics management SIMPROCE
decisions without presenting an actual implementation. SS is used
Liberatore and Miller (1998) ﾧ proposed a framework for for process
integrating ABC, analytical hierarchy process (AHP) and modeling
balanced scorecard for logistic strategy development and and AHP
monitoring. Pohlen ﾧ and La Londe (1994) ﾧ carried out a methodology
survey of leading-edge firms within USA in order to present is employed
trends for imple-menting ABC. They concluded that there is a
to determine
trend towards implementing ABC in logistics and most firms
expect the ABC applications in logistics to produce results
cost driver
similar to those experienced in manufacturing. However, we parameters
did not find many applications and implementations of ABC similar to
in transportation companies, especially in Turkey we did not Schnieder-
come across with any real application. The work of Themido ﾧ jans and
et al. (2000) ﾧ is one of most detailed study on the Garvin
application of ABC to logistics. They presented application of (1997)ﾧ. The
ABC for costing the service provided by a third-part logistics results
operator in Portugal to one of its clients.
obtained
from the
ABC-based
model are
310 A. Baykasog˘lu, V. Kaplanog˘lu / Int. J. Production Economics 116 (2008) 308–324
company’s present costing system in order to present
merits in applying a more sophisticated costing system.
2. Some notes on ABC
ABC has been revealed recently and used rarely by the
service sectors especially by the logistics sector. ABC has
ﾧ
appeared during the 1980s’ with the studies of Cooper
(1988a, b)ﾧ, Cooper and Kaplan (1988) ﾧ and
Johnson and ﾧ
Kaplan (1987)ﾧ. Cost calculation of the products
and/or
services in traditional costing is based on the determina-
tion of direct costs and indirect costs and then summing
them to find the individual cost of each element.
Traditional costing involves collecting indirect costs from
departments and then allocates them to products or
services (Tsai and Kuo, 2004 ﾧ). The overheads distribution
to the products and/or services is performed by a single-
volume cost driver and there is generally only one stage
for allocation of the overheads to the cost objects. Using
single-volume cost driver in order to allocate indirect
costs to the cost object might not be a sufficient method
for a detailed cost analysis in many circumstances. Direct
labor or raw material usages are frequently considered as
a cost driver in traditional costing and a single cost driver
is generally used for the distribution of overheads. In
addition to this, traditional cost accounting (TCA) may
lead some cost distortions due to some lack of cost
calculation. There is a consensus about distortion of
product costs when the accounting is performed with
TCA especially for the organizations where the proportion
et al.,ﾧ
of overheads to total costs is fairly high (Baykasog˘lu
2003 ﾧ; Tsai and Kuo, 2004 ﾧ; Gunasekaran and
Sarhadi,ﾧ
1998 ﾧ). On the other hand, the main premise behind
ABC is
to classify overheads or indirect costs and to allocate them
to end products or services based upon the activities
required to produce these products (Raz and Elnathan,ﾧ
RESOURCES
Resource Drivers
FIRST STAGE
1999 ﾧ). The allocation of the indirect costs to
product and/
or services differs from the TCA. ABC assumes that cost
objects (products, product lines, processes, customers,
channels, markets and so on) create the need for activities,
and ﾧ
and activities create the need for the resources (Tsai
Kuo, 2004 ﾧ). The accuracy of ABC can vary
according to its
focus. The focus might be on the product, customer or a
combination of both. Resources include indirect costs of
the organizations and they are allocated to the activity
centers (Fig. 1 ﾧ). Resource drivers are used during alloca-
tion of the resources to the activity centers (Fig. 1 ﾧ).
Like many other traditional costing approaches, ABC
also makes backward-looking in order to support forward
decision making. However, in some cases there might be
disagreement over which costs to be included in an
analysis, especially where fixed costs are involved. The
usage of multiple cost drivers in ABC brings the advantage
of detailed cost estimation; on the other hand selection of
the proper cost driver is a challenge for a good ABC
analysis. Another difficulty of ABC analysis is the decision
which must be made about the costs types. Direct costs
and indirect costs should be determined precisely.
Resource driver is an allocation rate of an individual
resource and shows the resource consumption levels of the
activities. This procedure comprises the first stage of ABC.
After finding the costs of the activities (cost pools), ABC
plans to distribute them to cost objects. Some drivers are
used for the allocation of costs of the activities to the cost
objects in a similar manner of first stage cost allocation.
The meaning of ‘‘driver’’ in the second stage of ABC has the
same meaning with the first stage cost driver of ABC. Cost
objects are loaded by the activity cost pools by the
predetermined second-stage cost drivers. As a result of
activity cost pool allocation to the cost objects, cost
consumptions of each cost objects are found. The unit cost
of each cost object is then found by dividing the total
allocated cost by the product amount.
Activity
Centers
... ... ... ... ... ...

Activity Drivers
SECOND STAGE

COST OBJECTS
Fig. 1. Cost assignment procedure in
ABC (Tsai and Kuo, 2004).
A. Baykasog˘lu, V. Kaplanog˘lu / Int. J. Production Economics 116 (2008) 308–324 311
 Belgium export, th
Belgium import, e
2.1. Advantages and some disadvantages of ABC for logistics implementations (TPL) of
Germany export, co
Marasco etc. are some m
Many business opportunities appeared after the devel-opment of ABC. Some examples of the
of the numerous advantages of ABC over its traditional counterpart were (2008) ﾧ , the -
cost objects. pa
company can be
mentioned in the literature as follows (Stapleton et al., 2004 ﾧ): thought as a TPL.
Direct cost of ny
each pr
Company’s main
ABC has helped firms across the world to become more efficient and more transportation for oc
operations consist
effective. the 9-month es
of planning (truck
ABC provides a clear picture of where resources are being spent, customer duration had been se
assignment and
value is being created, and money is being made or lost. recorded. In this s
organization, route
case study, direct w
ABC offers a better alternative to labor-cost-based product costing. planning, load con-
costs represents er
ABC identifies value-added activities. solidation, etc.),
the fuel e
ABC eliminates or reduces non-value added activities. customer
consumptions and de
relations/marketing,
other ve
Although using ABC brings many advantages from the viewpoint of land trans-portation
transportation lo
management, implementation of ABC to service organization especially to (import, export and
costs. pe
logistics pose several challenges which do not generally exist for ABC applica- transit),
warehousing, d
tions in manufacturing. There are several reasons of this challenge of ABC af
accounting,
implementation to logistics which are (Rotch, 1990 ﾧ): maintenance and It is aimed to te
support services. determine all r
major activities de
Output is harder to define. and their tai
In the present
relationships by le
In many cases determining activities and cost drivers is not straightforward. case study, costs of
making use of d
Data collection and measurements is more compli-cated than manufacturing. the transportation
process modeling an
Activity in response to service requests may be less predictable. services of the
study. Dynamic al
company are tried
process modeling ys
Joint capacity represents a high portion of total cost and is difficult to link to be determined for
which enables es
output related activities. a 9-month time
discrete event by
period. Twenty-
simulation is th
eight different
In other words, the output of the processes of the logistics organizations preferred in order e
services including
cannot be represented as easily as the outputs of manufacturing organizations. to make te
both exports and
Activities performed in a manufacturing organization are generally known with estimations for a
imports that were
certainty, but they cannot be easily defined in many service and logistics the utilization of m
performed within
organizations. Another chal-lenge of the application of ABC to logistic several activities. by
the time period of 9
organizations is the complexity of logistic work processes ( Baykasog˘lu months are The company m
identified. The itself also wanted ak
and ﾧ Kaplanog˘lu, 2006b ﾧ ). The complexity of the transportation to have a process in
business processes increases the load of ABC calculations. services which are model (map) of g
provided by the their processes for us
logistics company better work e
are assumed as assignment, of
3. An introduction to the company, case study and the proposed modeling
truckloads. effective SI
approach
Therefore, the organization and M
volumes of the cost estimation. P
The main services of the company where the case study was performed
loads consolidated Actually effective R
consist of export services from Gaziantep to European countries and import from
into the vehicles are application of O
Eur-opean countries to Turkey. Transit services are also provided by the
neglected. As a ABC necessitates C
company. The company was established in 1936. The company presented a sharp
result the cost the development E
growth rate after year 2000. The company owns 122 trucks and it is presently one
calculation is made of process model S
of the biggest logistics company (land transportation service provider) in the
so as to find of the company. A S
southeast of Turkey. According to the definitions of third-part logistics
standard costs of team whose so
each route (it is members are from ft
whether export or the company and w
import). In other authors was ar
words the cost established to e.
objects of this case carry out the In
study are the process modeling th
truckloads of the study. e
logistics company. Hierarchical pr
process maps of oc
ess modeling study, first the major company’s resources were determined.
Operations personnel, truck drivers, truck maintenance personnel are some
examples of the resources which are used in logistics services. Secondly,
activities of company were determined and thirdly the precedence relationships
of the activities were determined by interviewing with personnel. Some snap-
shots from this hierarchical process map are presented in Figs. 2–4 ﾧ. In
Fig. 2 ﾧ , a section of the overall process map (model) is
depicted. The process chain under the IMPORT PROCESS
sub-process is depicted in Fig. 3 ﾧ. The activities under the
IMPORT PROCESS, OPERATION sub-process are shown in
Fig. 4 ﾧ . All of these maps (models) were verified by
interviews with branch managers and labor who were actually
carrying out day-to-day operations.

Developed process models increased the efficiency of ABC implementation

considerably. Process models were also used for many different purposes in the
company like training (Baykasog˘lu and Bartık, 2005 ﾧ ). The
present case study is carried out within a systematic framework where process
modeling plays an important role. The simplified diagram which presents the
steps of ABC implementation is shown in Fig. 5 ﾧ . In the following sections
of the paper details of the application are presented.
312 A. Baykasog˘lu, V. Kaplanog˘lu / Int. J. Production Economics 116 (2008) 308–324

Fig. 2. A snapshoot from the overall process map of the company.

Fig. 3. A snapshoot from the IMPORT PROCESS.

 In parallel to ac
the proposed ti
4. Costing transportation services of the company product cost depend
ABC application vi
upon this step tie
framework as
4.1. Determining the activities
(Gunasekaran s
depicted in Fig.
It is well recognized in the literature that one of the most difficult tasks in the ﾧ and Singh, 5 ﾧ, first of all
development of an activity-based cost system is the identification and design of 1999 ﾧ ). In the main Int. J. Ek
the activities that should be included in the processes (Tatsiopoulos
and many processes, sub- (2008) 30
processes and all
Panayiotou, 2000 ﾧ ). According to QJ;Nachtmann and Al- applications of related activities
Rifai (2004) ﾧ the initial step of ABC analyses is the ABC, the of the company Daftar isi
identification of overhead categories. Ben-Arieh and Qian number of are determined as di Scienc
also mentioned in
(2003) ﾧ designated ‘‘identification of resources’’ as the first activities listed Section 3. The
step of ABC process. In this study the initial step is the for ABC main processes Int. Ekon

‘‘determination of the activities and processes of logistics analyses is not and sub-processes
of the company
services’’ similar to studies of Kaplan and Atkinson so detailed homepag
are shown in
(1998) ﾧ , Stapleton et al. (2004) ﾧ , No ﾧ and Kleiner because of the jurnal: w
Table 1 ﾧ .
expensiveness locate/ij
(1997) ﾧ , Gunasekaran and Singh (1999) ﾧ and The main
of activity
Schniederjans and Garvin (1997)ﾧ. import and
information
export
gathering. The
activities of
In practice, a large number of activities are performed to produce the end cost of an P
the company
products and/or services. The identification of activities and the level of details of extremely e
activities is a critical step in the design of an ABC system because the cost of the are presented n
system and the accuracy of the elaborate and
in Tables 2 e
expensive ABC
system may and 3 ﾧ . All r
data relevant a
outweigh the p
benefits it to processes
a
produces. and
n
Ultimately, the correspondin k
best cost g activities e
allocation such as g
system is the activity ia
one that duration, ta
precedence, n
balances the
resource b
cost of errors e
with the cost of consumption
r
measurement rate, etc. are b
also collected a
(Stapleton et
during this si
al., 2004 ﾧ ).
stage.
This is kept in
mind in The activities
determining which are
presented in
and analyzing
Tables 2
the activities of
the company. and 3 are
approximately
complete list of
logistics related
s biaya untuk sebuah perusahaan transportasi darat: Studi efektivitas A
kasus ( Agrawal l
& 2008 Elsevier All
a
rights dan Mehra,
reserved.
Adil Baykasog˘lu, Vahit Kaplanoğlu
1998 ). Dala m
Jurusan Teknik Industri, Universitas Gaziantep, 27.310 m rangka a
Gaziantep, Turki mempertahan t
kan status
kompetitif,
1. Perkenalan sebuah perus
ahaan harus
Info artikel Hadir usia mampu
kompetisi memberikan
Pasal sejarah: internasional layanan
yang ketat dan berkualitas
Menerima Maret 2007 27 teknologi tinggi /
berkembang produk dalam
Diterima Agustus 2008 21 cepat dan waktu singkat
meningkatkan dengan biaya
Tersedia online 10 September 2008 sistem serendah
informa-tion mungkin. Ag
Kata kunci: telah memaksa ar mampu
perusahaan memberikan
Biaya transportasi untuk biaya yang
menggunakan lebih rendah,
costing berbasis aktivitas
teknik-teknik informasi
manajemen biaya yang
Logistik
bisnis baru akurat sangat
( Baykasog˘l penting untuk
u dan setiap aspek
abstrak
Kaplanoğlu,  bisnis, dan itu
mempengaru
Meskipun ada banyak penelitian dalam literatur yang 2006c). Strukt
hi kebijakan
menjelaskan costing modern yang mendekati termasuk ur pasar dari
harga dan
berdasarkan aktivitas costing (ABC), jumlah penelitian yang produk dan
ulasan kinerja
menyajikan aplikasi kehidupan nyata sangat sedikit. Hal ini jasa ditegakkan
perusahaan ( Gupta dan
terutama berlaku untuk logistik dan aplikasi Galloway,
untuk
transportasi. Salah satu kesulitan utama dalam perusahaan 2003 ). Ini
mengelola
transportasi darat adalah untuk menentukan dan mengevaluasi bukan isu
biaya mereka
biaya sebenarnya dari operasi dan layanan mereka. Jika penting
sesuai dengan
digunakan dan diterapkan dengan benar, ABC dapat sangat persaingan untuk
membantu bagi perusahaan transportasi untuk menentukan bisnis. Di
biaya operasi mereka dengan kebenaran yang lebih bawah
tinggi. Dalam tulisan ini, aplikasi dari ABC untuk sebuah persaingan
perusahaan transportasi darat yang terletak di Turki disajikan yang berat,
secara rinci. Dalam rangka meningkatkan efektivitas ABC compa-nies Penulis
pendekatan terpadu yang menggabungkan ABC dengan perlu menjadi yang
pemodelan proses bisnis dan pendekatan hierarki analitis lebih ramping, sesuai. Tel./
diusulkan. Hal ini tahu bahwa pendekatan yang diusulkan responsif dan Fax: +90
cukup efektif dalam biaya jasa dari perusahaan transportasi lincah, dengan 342
pernah- 3604383.
darat dibandingkan dengan sistem biaya tradisional yang ada
yang digunakan. meningkatkan
efisiensi dan
 E-mail: baykasoglu@gantep.edu.tr (A. Logistik '' s
Baykasog˘lu). dan '' Institute e
of b
0925-5273 / $ - melihat hal depan & 2008 Elsevier All rights Sebagian Management e
reserved. doi: 10,1016 / j.ijpe.2008.08.049 besar biaya Akuntan n
terjadi di 'disajikan a
logistik berasal bahwa r
hanya perusahaan manufaktur, juga penting bagi perusahaan dari biaya tidak perusahaan n
sektor jasa termasuk logistik dan perusahaan langsung dari telah semakin y
transportasi.Dalam lingkungan bisnis yang ketat, manu- layanan yang meminta a
facturing dan pasokan layanan telah menjadi sangat sulit disediakan manajer d
untuk mempertahankan hasil atau keuntungan yang ( Baykasog˘l logistik untuk a
memuaskan. Oleh karena itu, peran estimasi biaya untuk u merencanaka ri
produk dan jasa telah menjadi lebih kritis. Sebelum zaman danKaplanoğ n dan la
manajemen bisnis modern, akuntansi sedang hanya lu, 2006a- mengelola y
digunakan untuk mencatat biaya produk dan / atau operasi a
c ). Sebagai
jasa. Namun, peran penting dari estimasi biaya dan informasi kompleks dan n
kebutuhan
biaya muncul setelah munculnya manajemen bisnis techni- jaringan a
pelanggan
ques modern. Hal ini karena sistem akuntansi biaya sekaligus n
berubah drastis
tradisional tidak dapat memenuhi kebutuhan manajemen mengurangi tr
dan waktu
bisnis modern. Hal ini terutama karena sistem biaya biaya dan a
pengiriman
tradisional dikenal untuk mendistorsi informasi biaya dengan meningkatka n
penurunan
menggunakan metode alokasi biaya overhead tradisional n layanan s
barang,
( Qian dan Ben-Arieh 2008 ). Namun, pengambil kompleksitas ( Pohlen p
dan La o
keputusan, dengan asumsi informasi relevan, lebih memilih logistik proses
Londe, rt
biaya produk informasi yang lebih akurat kurang ( Charles peningkatan
1994 ). Ini a
dan Hansen, 2008 ). Akibatnya, kesenjangan telah muncul dan dengan
si
antara informasi akuntansi dikumpulkan dan manajemen demikian biaya adalah
ti
busi-ness modern. proporsi tidak konsekuensi
d
langsung dari alami dari
a
operasi logistik pentingnya
A. Baykasog˘lu, V. Kaplanoğlu / Int. J. Ekonomi Produksi 116 (2008) 308-324 k
meningkat, operasi
b
bahkan untuk logistik
e
beberapa dalam sebuah
Banyak konsep manajemen bisnis telah dikembangkan g
organisasi, organisasi.
sejak persaingan global telah menjadi serius. Organisasi telah it
jumlah
mulai berlatih perbaikan mereka daya saing. Untuk mencapai u
overhead dapat
tujuan ini mereka telah mulai menggunakan proses dan Di antara m
melebihi
manajemen biaya modern dan canggih teknik seperti biaya semua biaya u
jumlah biaya
berdasarkan aktivitas, kaizen costing, manajemen kualitas (sumber daya d
langsung. Oleh
total, perbaikan proses, dll Semua jenis teknik yang yang a
karena itu,
digunakan untuk kepentingan perbaikan proses dan untuk digunakan), h
proporsi biaya
meningkatkan daya saing organisasi. Kompetisi untuk biaya u
overhead dari
logistik dan perusahaan transportasi parah dan mereka berada sebenarnya n
total biaya
di bawah tekanan dari menuntut kondisi bisnis. Logistik dari layanan t
logistik tidak
menjadi lebih dan lebih penting karena biaya logistik transportasi u
dapat
memiliki proporsi yang cukup besar dalam total biaya yang k
diabaikan
produk. Perkiraan biaya distribusi fisik berkisar dari 7,93% disediakan m
selama
sampai 30% dari penjualan ( Davis, 1991 ). Hal ini harus e
pengendalian
umumnya karena peningkatan produk dan / atau jasa ditentukan n
biaya. Studi
diferensiasi. Ada-kedepan, proporsi biaya logistik menarik secara e
yang dilakukan
minat peneliti karena peningkatan biaya logistik memiliki akurat. Di sisi n
oleh '' Dewan
dampak langsung pada total biaya produk. lain, biaya t
Manajemen
u
kan pada pandangan pertama karena biaya logistik banyak beberapa implementasi d
tetap dimakamkan di overhead dan logistik manajer tidak aplikasi yang i
memiliki visibilitas yang memadai atau kontrol atas biaya dalamorganisas sebenarnya. b
mereka ( Pohlen dan La Londe, 1994 ) dan biaya i logistik dan Liberatore i
estimasi transportasi layanan belum dilakukan dengan logistik dan Miller d
menggunakan metode biaya canggih. Data biaya yang tercatat kegiatan terkait (1998) men a
telah umumnya ditugaskan untuk layanan transportasi seperti biaya gusulkan n
langsung. Namun, untuk mendukung keputusan yang penyimpanan kerangka g
memadai diperlukan lebih banyak dari sekedar biaya determinasi kerja untuk m
tugas. Ada kebutuhan untuk sebuah alat yang mampu ( Berling, mengintegras a
menghubungkan informasi proses logistik untuk informasi 2008 ). Staple ikan ABC, n
keuangan ( Van Damme dan Van Der Zon, 1999 ). ton et al. proses u
(2004) dibaha analisis f
s keuntungan, hirarki (AHP) a
kerugian dan balanced k
Dalam prakteknya, ada beberapa alternatif berarti untuk scorecard t
dan kesulitan
mencari biaya layanan logistik yang disediakan. metode untuk u
dari ABC
akuntansi biaya tradisional banyak digunakan untuk pengembanga r.
untuk logistik
menemukan biaya jasa logistik yang disediakan. produk n strategi N
dan pemasaran
langsung laba-kemampuan (DPP) dan analisis profitabilitas logistik dan a
secara
pelanggan (CPA) adalah beberapa cara disebutkan lain m
umum. Golds monitoring. P
logistik biaya.Metodologi DPP mencoba untuk u
mengidentifikasi semua biaya asso- by dan Closs ohlen dan
n,
diasosiasikan dengan produk atau perintah ketika bergerak (2000) ilustras La Londe k
melalui saluran distribusi ( Themido et al, 2000. dan BPA i penerapan (1994) dilak a
mencoba untuk mengidentifikasi biaya yang sebenarnya ABC ukan survei m
terkait dengan pelayanan pelanggan individu) ( Christoper, untuk membali terdepan peru i
kkan kegiatan sahaan dalam ti
1992 ;Cooper dan Kaplan, 1991 ). Namun, kondisi pasar
logistik USA untuk d
yang ketat logistik memerlukan pendekatan biaya yang
dilakukan di menyajikan a
berbeda, yang menggabungkan kondisi proses, biaya bisnis
seluruh tren untuk k
dan kinerja proses. Meskipun ada banyak penelitian dalam
organisasi imple- m
literatur yang menjelaskan pendekatan biaya modern
termasuk ABC, jumlah studi yang studi kasus ini sebenarnya rantai pasokan menting e
sangat sedikit. Hal ini terutama berlaku untuk logistik dan tanpa ABC. Merek n
jasa transportasi. Jika digunakan dan imple-mented benar menghadirkan a e
ABC dapat sangat membantu bagi perusahaan angkutan-tion rincian menyimpulka m
untuk menentukan biaya sebenarnya dari operasi dan layanan menjalankan n bahwa ada u
mereka. programnya- kecenderunga k
tion. Van n a
Damme dan menerapkan n
Van Der Zon ABC dalam b
Menurut Nachtmann dan Al-Rifai (2004) , ABC (1999) menge bidang a
membantu banyak organisasi manufaktur dan jasa untuk mukakan logistik dan n
meningkatkan daya saing mereka dengan memungkinkan kerangka kebanyakan y
mereka untuk membuat keputusan yang lebih baik akuntansi perusahaan a
berdasarkan pemahaman yang lebih baik dari perilaku biaya manajemen mengharapka k
produk mereka. Ada banyak aplikasi dari ABC dalam logistik untuk n aplikasi a
organisasi manufaktur dan tentang proses keputusan mereka mendukung ABC di p
( Zhuang dan Burns, 1992 ; Dhavale, keputusan logistik untuk li
manajemen menghasilkan k
¨ logistik tanpa hasil yang a
1993 ; Koltai et al, 2000. ; Ozbayrak et al, menghadirkan sama dengan si
yang dialami d
2004. ; Kirche et al, 2005. ; Satoglu et al., 2006 ) dan sebuah
an implementasi ABC di perusahaan transportasi, terutama di Driv b
Volume pemicu biaya dan ada umumnya hanya satu tahap
Turki kami tidak menemukan dengan aplikasi er
nyata. Karya Themido et al. (2000) adalah salah satu studi sum
untuk alokasi overhead ke objek biaya.
yang paling rinci tentang penerapan ABC untuk ber
tunggal volume cost driver untuk mengalokasikan langsu
logistik. Mereka disajikan penerapan ABC untuk biaya daya
layanan yang disediakan oleh operator logistik ketiga bagian biaya ke objek biaya mungkin tidak menjadi metode yang
Aktivitas
untuk analisis biaya rinci dalam banyak situasi.
di Portugal ke salah satu klien.     tenaga kerja atau bahan baku penggunaan sering diangga
pusat
sebagai
driver biaya dalam penetapan biaya tradisional dan cos
driver tunggal TAHAP PERTAM
umumnya digunakan untuk distribusi overhead.

Selain itu, akuntansi biaya tradisional (TCA) mungkin

Dalam tulisan ini, aplikasi model penetapan biaya berbasis menyebabkan beberapa distorsi biaya ... ... beberapa
karena
ABC untuk sebuah perusahaan transportasi darat kekurangan biaya .. ...
disajikan.Dalam studi kasus sebagian besar elemen biaya dari
perhitungan. Ada konsensus tentang distorsi
perusahaan transportasi dievaluasi melalui model berbasis biaya produk ketika akuntansi dilakukan dengan
ABC.Dalam model biaya, Simprocess digunakan untuk aktivitas Drivers
pemodelan proses dan metodologi AHP digunakan untuk TCA terutama untuk organisasi di mana proporsi
menentukan parameter biaya sopir mirip overhead terhadap total biaya cukup tinggi (
TAHAP KEDUA
dengan Schnieder- jans dan Garvin (1997) . Hasil yang et al.,
diperoleh dari model yang berbasis ABC dibandingkan 2003 ; Tsai dan Kuo, 2004
dengan hasil Sarhadi, BENDA BIAYA
1998 ). Di sisi lain, premis utama d
310 balik
A. Baykasog˘lu, V. Kaplanoğlu / Int. J. Ekonomi Produksi ABC adalah
116 (2008) 308-324
1999 untuk mengklasifikasikan Ara.overhead
Proseduratau biaya langsung
untuk mengalokasikan mereka
tugas 1.
sistem biaya ini perusahaan dalam rangka untuk menyajikan langsung dengan produk dan /
atau jasa berbeda
untuk dari TCA.
mengakhiri Biaya
produk ataudijasa berdasarkan kegiatan
manfaat dalam menerapkan sistem biaya lebih canggih. yang ABC (Tsai
diperlukan untuk menghasilkan produk-produk ini (
objek (produk, lini produk, proses, pelanggan,
Elnatan, dan Kuo,
saluran, pasar dan sebagainya) membuat kebutuhan
untuk kegiatan,
2. Beberapa catatan tentang ABC dan kegiatan menciptakan kebutuhan sumber daya
(Tsai dan
Kuo, 2004
bervariasi sesuai dengan yang
ABC telah terungkap baru-baru ini dan jarang fokus.
digunakan oleh
layanan sektor terutama oleh sektor logistik. ABC memiliki kombinasi keduanya.
langsung
Cooper
muncul selama tahun 1980-an 'dengan studi organisasi dan mereka dialokasikan untuk kegiatan

(1988a, b) , Cooper dan Kaplan (1988) dan  pusat (

Johnson dan daya yang digunakan selama alokasi
Kaplan (1987) . Perhitungan biaya produk dan / atau tion sumber daya ke pusat-pusat kegiatan (
1
layanan di costing tradisional didasarkan pada determinasi
yang
tion dari biaya langsung dan biaya tidak langsung dan juga membuat mundur tampak dalam rangka mendukung
kemudian menjumlahkan maju
pengambilan keputusan. 2004) .
mereka untuk mencari biaya individu masing-masing elemen. mungkin ada
costing tradisional melibatkan pengumpulan biaya tidak
langsung dari perselisihan atas yang biaya untuk A.dimasukkan
Baykasog˘lu,dalam
V. Kaplanoğlu /
departemen dan kemudian mengalokasikan mereka untuk produk analisis, terutama di mana biaya tetap yang
atau terlibat. RESOURCES
Tsai dan Kuo, 2004 ). Overhead
jasa (
penggunaan beberapa driver biaya
2.1. di ABC membawa
Keuntun
distribusi keuntungan
untuk produk dan / atau jasa yang dilakukan oleh single perkiraan biaya rinci; gan dan
eberapa kelemahan dari ABC untuk implementasi logistik perhitungan definisi e
ABC. ketiga bagian k
Banyak peluang bisnis muncul setelah devel-ngunan dari logistik s
ABC. Beberapa banyak keuntungan dari ABC lebih mitra (TPL) p
tradisional yang disebutkan dalam literatur sebagai berikut 3. Pengantar dari Marasc o
( Stapleton et al, 2004. ): perusahaan, o (2008) , r
studi kasus perusahaan d
ABC telah membantu perusahaan-perusahaan di seluruh dan dapat a
dunia untuk menjadi lebih efisien dan lebih efektif. pendekatan dianggap n
pemodelan sebagai i
ABC memberikan gambaran yang jelas dari mana sumber yang TPL. Operasi m
dibelanjakan, nilai pelanggan sedang dibuat, dan uang diusulkan utama p
sedang dibuat atau hilang. perusahaan o
Layanan terdiri dari r
ABC menawarkan alternatif yang lebih baik untuk produk utama dari perencanaan y
berbasis tenaga kerja murah biaya. perusahaan (tugas truk a
tempat studi dan n
ABC mengidentifikasi kegiatan nilai tambah. kasus g
organisasi,
dilakukan perencanaan d
ABC menghilangkan atau mengurangi kegiatan non-nilai terdiri atas il
rute, beban
tambah. layanan ekspor a
con-
dari Gaziantep solidation, k
Meski menggunakan ABC membawa banyak keuntungan ke negara- dll), u
dari sudut pandang manajemen, pelaksanaan ABC untuk negara Eropa hubungan k
layanan organisasi terutama untuk logistik menimbulkan dan impor dari pelanggan / a
beberapa tantangan yang umumnya tidak ada untuk ABC negara-negara pemasaran, n
applica-tions di bidang manufaktur. Ada beberapa alasan Eur-opean ke lahan trans- d
tantangan ini implementasi ABC untuk logistik yang Turki. jasa portation al
( Rotch, 1990 ): angkutan juga (impor, a
disediakan oleh ekspor dan m
perusahaan.Per transit),
Output lebih sulit untuk menentukan. usahaan ini pergudangan, ja
didirikan pada akuntansi, n
Dalam banyak kasus menentukan kegiatan dan driver tahun 1936. pemeliharaan g
biaya tidak langsung. Perusahaan ini dan layanan k
disajikan dukungan. a
pengumpulan data dan pengukuran lebih compli-kombatan tingkat w
dari manufaktur. pertumbuhan a
Dalam
tajam setelah studi kasus k
Kegiatan dalam menanggapi permintaan layanan mungkin tahun 2000. t
ini, biaya jasa
kurang diprediksi. Perusahaan u
transportasi
memiliki 122 perusahaan 9
kapasitas gabungan mewakili porsi yang tinggi total biaya truk dan saat b
dan sulit untuk menghubungkan kegiatan keluaran terkait. yang
ini salah satu mencoba u
perusahaan ditentukan la
Dengan kata lain, output dari proses dari organisasi logistik logistik untuk jangka n
tidak dapat direpresentasikan sebagai mudah sebagai output terbesar waktu 9 d
dari organisasi manufaktur. Kegiatan yang dilakukan dalam (penyedia bulan. Dua ii
organisasi manufaktur umumnya diketahui dengan pasti, layanan puluh d
tetapi mereka tidak dapat dengan mudah didefinisikan dalam transportasi delapan e
banyak organisasi layanan dan logistik. Lain chal-tan- darat) di layanan yang n
penerapan ABC untuk organisasi logistik adalah kompleksitas sebelah berbeda ti
proses kerja logistik ( Baykasog˘lu dan Kaplanoğlu, tenggara termasuk fi
2006b ). Kompleksitas bisnis proses meningkatkan beban Turki. Menurut k
asi.layanan transportasi yang disediakan oleh perusahaan langkah
logistik diasumsikan sebagai truk. Oleh karena itu, volume implementasi
beban dikonsolidasikan ke dalam kendaraan ABC
diabaikan. Sebagai hasil perhitungan biaya dibuat sehingga ditunjukkan
dapat menemukan biaya standar masing-masing rute (itu pada Gambar.
adalah apakah ekspor atau impor). Dengan kata lain obyek  5 . Pada
biaya studi kasus ini adalah truk dari perusahaan bagian berikut
logistik. Belgia ekspor, Belgia impor, Jerman ekspor, dll rincian kertas
adalah beberapa contoh dari objek biaya. biaya langsung dari dari aplikasi
setiap transportasi selama 9 bulan telah tercatat. Dalam studi disajikan.
kasus ini, biaya langsung mewakili konsumsi bahan bakar
dan biaya transportasi lainnya.

Hal ini bertujuan untuk mengetahui semua kegiatan utama

dan hubungan mereka dengan memanfaatkan studi proses
pemodelan. Proses pemodelan dinamis yang memungkinkan
simulasi kejadian diskrit lebih disukai untuk membuat
estimasi untuk pemanfaatan beberapa kegiatan. Perusahaan
itu sendiri juga ingin memiliki model proses (peta) dari
proses mereka untuk tugas pekerjaan yang lebih baik,
organisasi yang efektif dan estimasi biaya. Sebenarnya
aplikasi yang efektif dari ABC memerlukan pengembangan
model proses perusahaan. Sebuah tim yang anggotanya dari
perusahaan dan penulis didirikan untuk melaksanakan proses
pembelajaran modeling. Peta proses hirarkis proses com-haan
dikembangkan setelah analisis rinci oleh tim dengan
memanfaatkan software Simprocess. Dalam studi proses
pemodelan, pertama sumber daya perusahaan mayor
ditentukan. Operasi personil, pengemudi truk, personil
pemeliharaan truk adalah beberapa contoh dari sumber daya
yang digunakan dalam layanan logistik. Kedua, aktivitas
perusahaan ditentukan dan ketiga hubungan didahulukan dari
kegiatan ditentukan oleh wawancara dengan
personil. Beberapa snap-tembakan dari ini hirarkis peta
proses disajikan dalam Gambar. 2-4 . Dalam Gambar. 
2 , bagian dari peta proses keseluruhan (model)
digambarkan.Proses rantai bawah sub-proses IMPOR
PROSES digambarkan dalam Gambar. 3 . Kegiatan di
bawah PROSES IMPOR, OPERATION sub-proses
ditunjukkan pada Gambar. 4 . Semua peta ini (model) yang
diverifikasi oleh wawancara dengan manajer cabang dan
tenaga kerja yang benar-benar melaksanakan operasi sehari-
hari.

Model proses maju meningkatkan efisiensi pelaksanaan

ABC jauh. Model proses juga digunakan untuk berbagai
tujuan di perusahaan seperti pelatihan ( Baykasog˘lu dan
Bartık 2005 ). Studi kasus ini dilakukan dalam kerangka
sistematis di mana proses pemodelan memainkan peranan
penting. Diagram disederhanakan yang menyajikan langkah-