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Logistics Costing Meaning ABC Mission based costing Total Cost anaysis
Logistical costing An important activity of Logistics Management to reduce logistical costs to improve performance Methods of logistical costing Traditional costing method & total cost method Types of modern costing methods Mission based costing and activity based costing
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Activity Based Costing All logistical activities involved in product delivery are identified and resource consumption is calculated
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Types of costs Direct costs, indirect costs and overhead costs. Direct or operational costs:  Transportation, material handling, warehousing and some aspects of order processing and inventory – can  be allocated to a customer’s order Indirect costs:  indirect costs are cost of capital resources of logistics – allocation is difficult, generally discretionary
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Logis costing

  • 1. Logistics Costing Meaning ABC Mission based costing Total Cost anaysis
  • 2. Logistical costing An important activity of Logistics Management to reduce logistical costs to improve performance Methods of logistical costing Traditional costing method & total cost method Types of modern costing methods Mission based costing and activity based costing
  • 3.
  • 4.
  • 5.
  • 6.
  • 7.
  • 8. Activity Based Costing All logistical activities involved in product delivery are identified and resource consumption is calculated
  • 9.
  • 10. Types of costs Direct costs, indirect costs and overhead costs. Direct or operational costs: Transportation, material handling, warehousing and some aspects of order processing and inventory – can be allocated to a customer’s order Indirect costs: indirect costs are cost of capital resources of logistics – allocation is difficult, generally discretionary
  • 11.
  • 12.
  • 13.