Abstract

ORJUELA-CASTRO, Javier Arturo; SUAREZ-CAMELO, Norberto  and  CHINCHILLA-OSPINA, Yamit Israel. Logistic Costs and Methodologies for Supply Chain Costing: a Literature Review. Cuad. Contab. [online]. 2016, vol.17, n.44, pp.377-420. ISSN 0123-1472.  https://doi.org/10.11144/Javeriana.cc17-44.clmc.

This article presents a literature review on the methodologies for supply chain (SC) costing, with an emphasis on logistics costs. Based on the outline of an analytical perspective, we evaluate the different methodologies for the measurement of SC performance and logistics. Likewise, we establish the link to which it is applicable, whether it is the whole CS or the company. After determining a taxonomy, we explain in detail the costs and processes applied by the different authors, while also examining the fundamental differences between methodologies. We find out there is a need to develop a methodology to determine the costs of the logistics of means and modes in SC.

Keywords : Logistic costs; supply chains; methodologies; literature review.

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