About: The Use of Process-Oriented Methods of Calculation to Determine the Costs of Logistics Processes

Facets (new session)
Description
Metadata
Settings
- owl:sameAs
- Inference Rule:

About: The Use of Process-Oriented Methods of Calculation to Determine the Costs of Logistics Processes Goto Sponge NotDistinct Permalink

An Entity of Type : http://linked.opendata.cz/ontology/domain/vavai/Vysledek, within Data Space : linked.opendata.cz associated with source document(s)

Attributes	Values
rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
rdfs:seeAlso	http://waset.org/publications/9999251
Description	The aim of this paper is to create a proposal for determining the costs of logistics processes by using process-oriented calculation methods. The traditional approach is that logistics costs are part of manufacturing overhead which is usually calculated as a percentage surcharge. Therefore in the traditional approach it is not obvious where and in which activities costs were incurred. So it is impossible to trace logistics costs to products. Our point of view is trying to fix or at least improve this issue. Another benefit of applying the process approach is identification of logistics processes which are otherwise part of manufacturing overhead. In the first part this paper describes the development of process-oriented methods over time. The next part shows the possibility of implementing the process-oriented method called Prozesskostenrechnung to logistics processes. The conclusion summarizes advantages and disadvantages of using this method in logistics. The aim of this paper is to create a proposal for determining the costs of logistics processes by using process-oriented calculation methods. The traditional approach is that logistics costs are part of manufacturing overhead which is usually calculated as a percentage surcharge. Therefore in the traditional approach it is not obvious where and in which activities costs were incurred. So it is impossible to trace logistics costs to products. Our point of view is trying to fix or at least improve this issue. Another benefit of applying the process approach is identification of logistics processes which are otherwise part of manufacturing overhead. In the first part this paper describes the development of process-oriented methods over time. The next part shows the possibility of implementing the process-oriented method called Prozesskostenrechnung to logistics processes. The conclusion summarizes advantages and disadvantages of using this method in logistics. (en)
Title	The Use of Process-Oriented Methods of Calculation to Determine the Costs of Logistics Processes The Use of Process-Oriented Methods of Calculation to Determine the Costs of Logistics Processes (en)
skos:prefLabel	The Use of Process-Oriented Methods of Calculation to Determine the Costs of Logistics Processes The Use of Process-Oriented Methods of Calculation to Determine the Costs of Logistics Processes (en)
skos:notation	RIV/49777513:23210/14:43922578!RIV15-MSM-23210___
http://linked.open...avai/riv/aktivita	V
http://linked.open...avai/riv/aktivity	V
http://linked.open...vai/riv/dodaniDat	2015
http://linked.open...aciTvurceVysledku	Šimon, Michal Čechura, Tomáš
http://linked.open.../riv/druhVysledku	O - Ostatní výsledky nezařaditelné do žádného z výše uvedených druhů výsledku
http://linked.open...iv/duvernostUdaju	S - Úplné a pravdivé údaje nepodléhající ochraně podle zvláštních právních předpisů
http://linked.open...titaPredkladatele	Západočeská univerzita v Plzni / Fakulta strojní
http://linked.open...dnocenehoVysledku	52336
http://linked.open...ai/riv/idVysledku	RIV/49777513:23210/14:43922578
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	process-oriented method; calculation; logistics; Cost (en)
http://linked.open.../riv/klicoveSlovo	calculation Cost logistics process-oriented method
http://linked.open...ontrolniKodProRIV	[C4F96101B143]
http://linked.open...in/vavai/riv/obor	JP
http://linked.open...ichTvurcuVysledku	2 (xsd:int)
http://linked.open...cetTvurcuVysledku	2 (xsd:int)
http://linked.open...UplatneniVysledku	2014
http://linked.open...iv/tvurceVysledku	Čechura, Tomáš Šimon, Michal
http://localhost/t...ganizacniJednotka	23210

Faceted Search & Find service v1.16.118 as of Jun 21 2024

Alternative Linked Data Documents: ODE Content Formats:

RDF

ODATA

Microdata

About

OpenLink Virtuoso version 07.20.3240 as of Jun 21 2024, on Linux (x86_64-pc-linux-gnu), Single-Server Edition (126 GB total memory, 58 GB memory in use)
Data on this page belongs to its respective rights holders.
Virtuoso Faceted Browser Copyright © 2009-2024 OpenLink Software