11 years ago 11 years ago

Logistics Important topics to remember (Chapter 13 – Logistics Costing)

by Score Tutorial 11 years ago11 years ago

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Chapter 13 – Logistics Costing

ABC V/S MBC

ABC

MBC

Cost of individual activities is measured after the

Cost of each mission is estimated well in

actual performance. Hence, ABC is reactive in

advance. Thus, making in proactive in nature

nature

Objective is to improve the performance next

Objective is to improve current performance by

time by learning from last performance

having proper planning in advance.

ABC is analytic i.e. it analyses present activities

MBC is a planning tool as it formulates plans for

for a particular period

budgetary control of each mission/output.

Deals with cost related to individual activities

Deals with cost related to whole mission likely to

be distributed

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