Designing and Implementing a Framework for Process-Oriented Logistics-Costs Measurement in an Automotive-Supplier GroupReport as inadecuate




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1 ZF Friedrichshafen AG

Abstract : 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.

Keywords : performance measurement logistics costs case study





Author: Gregor Von Cieminski - Michael Karrer - Malte Zur -

Source: https://hal.archives-ouvertes.fr/



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