Strategic Logistics Management

Chapter 16
Annotated Links

Financial Control of Logistics Performance

http://www.pitt.edu/%7Eroztocki/abc/abc.htm

This site guides the reader through a discussion on Activity-Based Costing (ABC) Economic Value Added Internet Website Guide. The site provides several live links to more directed discussion websites and slide presentations on this research stream discussed in the text.

http://www.pitt.edu/~roztocki/abc/abctutor/sld001.htm

This website leads the reader to a slide presentation which very succinctly presents the case for attributing a firm’s costs to the primary activities performed by the firm. It starts with a brief reasoning why traditional cost accounting systems are flawed in capturing the true costs associated with any particular activity and adds considerable understanding to the authors’ discussion on ABC.

http://www.pitt.edu/~roztocki/abceva/sld007.htm

Economic Value Added (EVA), a financial tool designed to capture a firm’s "true value" is combined with Activity Based Costing (ABC) in this presentation which argues that combining the two methods eliminates any deficiencies of using either one of the tools in isolation. The system relates to our authors’ discussion on costing objects that consume activities, which in turn consume resources.

http://www.pitt.edu/~roztocki/abcmyths/sld001.htm

This website features several prevailing myths about ABC, and each myth is refuted by facts. It represents a great primer to ABC for students of logistics and transportation. Overall, the website presents and corrects common misunderstandings about what ABC is and what it does.

http://www.newpaltz.edu/~roztockn/index.html#recent

This website is a very current resource for articles and other web page analyses of implementing ABC systems and/or EVA systems. The site provides live links to the most recently published academic articles and case studies on this issue.