Calculation of logistics costs in manufacturing businesses with the activity based costing method and an application

Logistic activities carried on in businesses consist of three main processes including inbound logistics, materials management ?warehouse managementand outbound logistics. In this study, the post-manufacturing logistics (outbound logistics) and physical distribution activities were studied. Costs incurred as a result of these activities were analyzed using activity based costing method. Analysis of outbound logistic activities of manufacturing businesses according the Activity Based Costing method were carried out within the framework of accounting information system, Activity Based Costing, logistic activities and costs. In this study, recent developments in the fields of Activity Based Costing method and Time - Driven Activity Based Costing method were taken up and explained by means of examples. In the chapter concerning logistics, information related to logistic activities and costs were given in detail. In order to support the theoretical information given, an application was carried out in a chosen manufacturing firm. By means of the findings obtained from the application part of the study, information about which of the logistic activities and at which amounts consume the resources of the business was brought out. Through these analyses, benefits of this information were explained.