Activity-based costing in service companies. Application in a logistics company in the Province of Santa Fe, Argentina
DOI:
https://doi.org/10.22320/hem.v21i2.5796Keywords:
indirect costs, activities, abc costing, logisticsAbstract
Activity-based costing (ABC) can be used in both industrial and service companies. In this paper it is applied to the logistics and distribution service of a small and medium-sized commercial company, in which it is compared with the cost of the service that the company determines in a traditional way.
It provides a significant contribution to the generation of relevant information for management and economic decision making, as well as to avoid the undervaluation of the cost of service provision in the case studied, a lower profitability than desired, and also avoids distributing resources that the company has not generated in a genuine way.
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