Abstract:

Having in mind the significantly increasing importance of logistic processes in production companies and their indisputable impact on the profitability of production, in this article the issues of accounting for logistic costs are presented, as well as a proposal to implement solutions proposed on the basis of research carried out in a production plant. The proposed methodology is based on the Time-Driven Activity Based Costing (TDABC) and is a solution that can be used in many manufacturing companies or become an inspiration to look for solutions pertinent to a relevant enterprise.

In the article a relatively uncomplicated and effective solution is proposed for the settlement of indirect costs in a production plant. On the basis of the research conducted, steps related to the implementation of Time-Driven Activity Based Costing in the area of logistic activities are indicated. It is shown what benefits are obtained from its implementation and how to interpret the obtained results and how to use them in the search for efficiency measures. It is shown how the proposed solution allows to find the unused production capacity within each of the logistic-related activities and to calculate the losses sustained in result, which is the search for efficiency measures related to the work planning in the workstations.