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Cost accounting of logistics-specific service providers. Outsourcing of a logistics service

Valentina Barysava

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Sozialwissenschaften, Recht, Wirtschaft / Betriebswirtschaft

Beschreibung

Seminar paper from the year 2015 in the subject Business economics - Supply, Production, Logistics, grade: 2,3, University of Applied Sciences Braunschweig / Wolfenbüttel; Salzgitter, course: Dienstleistungsmanagement, language: English, abstract: When making the decision to outsource a logistics service, one must be prepared to face several issues. For some companies outsourcing is the better alternative, for others it is not. In this paper, we will take a closer look at the topic of outsourcing a logistics service and present the possible solution that can be made based on activity-based costing and the study of principal-agent theory.

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Schlagwörter

customer-provider relationship, Moral Hazard, process cost accounting, Adverse Selection, buyer-service-provider relationship, cost transparency, activity-based costing, logistics service, principal-agent theory, cost accounting, service management, opportunistic behauvior, outsourcing