BRUGGEMAN, W.; EVERAERT, P.; ANDERSON, S. R.; LEVANT, Y. - Faculteit Economie en Bedrijfskunde, Universiteit Gent - 2005
capture the complexity of logistics transactions than traditional ABC. <br>Methodology: This paper explores the method of time …. Ignoring this complexity resulted in a misallocation of 54% of costs. Splitting-up all the subtasks resulted in a traditional … ABC model that was too complex. Contrary, the time-driven ABC model captured the full complexity of the logistics …