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A Case Study on Costing Management of a Logistics Warehouse in Port Distri-park by Time-Driven ABC and Contribution Margin Analysis  

Jeong, Ji-Young (CMK로지스틱스(주)총괄본부, 부산항신항물류협회)
Ahn, Ki-Myung (한국해양대학교 해운경영학부)
Publication Information
Journal of Korea Port Economic Association / v.31, no.3, 2015 , pp. 167-186 More about this Journal
Abstract
The purpose of this case study is to verify the usefulness of three costing models and a minimum profit management model that can support the logistics warehouse companies in the Busan Newport Distri-park. This case study investigated traditional costing, activity-based costing (ABC), and time-driven ABC (TDABC); and suggested that an appropriate minimum profit management model is contribution margin analysis. Accordingly, in order to verify the usefulness of models, this case study surveyed the actual cost management conditions of companies, applied the three costing models to the "K" warehouse company in the Busan Newport Distri-park, and undertook a comparative study of the results. This case study produced two main findings. First, TDABC was verified as the most useful and advanced of the three costing models tested. Second, contribution margin analysis was confirmed to be the most suitable model to manage minimum profits for port warehouse companies in the Busan Newport Distri-park.
Keywords
Activity-Based Costing(ABC); Time-Driven ABC(TDABC); Job cost accounting; Contribution Margin Analysis; Activity Cost; Process Cost; Indirect cost allocation; Unused Cost;
Citations & Related Records
Times Cited By KSCI : 1  (Citation Analysis)
연도 인용수 순위
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