VDI 4434
Activity based costing in procurement logistics
At a glance
- German title
-
Prozesskosten in der Beschaffungslogistik
- Publication date
- 2011-08
- Publisher
- Engl. VDI-Gesellschaft Produktion und Logistik
- Related manuals
- Number of pages
- 9
- Available in
- German, English
- Abstract
-
Global procurement strategies and multiple sourcing result in added complexity of procurement workflows and procurement processes. This entails highly complex cost elements for the various activities involved in the procurement processes for a product. This guideline aims to give an overview of the approach to process costing in procurement logistics. Based on a practical example, the procedure for process costing is described and explained.