Designing and Implementing a Framework for Process-Oriented Logistics-Costs Measurement in an Automotive-Supplier Group
Résumé
Measurements of logistics costs are necessary for manufacturing companies to be able to evaluate the cost effects and trade-offs of logistics management decisions. This case study highlights the challenges ZF Friedrichshafen AG faced during the implementation of a process-oriented logistics-costs measurement framework. The discussion of possible solutions to these challenges leads to recommendations for research as well as industrial practice. Specifically, a greater degree of co-operation between logisticians and cost accountants seems necessary in both academia and industry in order to develop more standardized logistics-costs measurement methods.
Domaines
Bibliothèque électronique [cs.DL]Origine | Fichiers produits par l'(les) auteur(s) |
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