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Operations Research, Systems Engineering and Industrial Engineering Commons

Open Access. Powered by Scholars. Published by Universities.®

1997

Other Operations Research, Systems Engineering and Industrial Engineering

Active costing

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Full-Text Articles in Operations Research, Systems Engineering and Industrial Engineering

Applying Cross-Decking And Activity-Based Costing To Military Distribution Centers: A Proposed Framework, Jonathan P. Elliott, Dwight H. Hintz Jr. Sep 1997

Applying Cross-Decking And Activity-Based Costing To Military Distribution Centers: A Proposed Framework, Jonathan P. Elliott, Dwight H. Hintz Jr.

Theses and Dissertations

Current events and fiscal constraints have focused DoD planners' attention on reducing logistics costs and improving efficiency while maintaining effective combat operations support. Military leaders are seeking private industry best practices that may help the DoD achieve these goals. Two commercially successful business practices that may help the DoD achieve its goals are cross-docking and Activity-Based Costing (ABC). Cross-docking is a commercially proven approach to material distribution through a distribution center that can help reduce inventories, speed material flows, and cut related logistics activity costs. However, the DoD is faced with the challenge of costing current and potential logistics processes …