Designing and Implementing a Framework for Process-Oriented Logistics-Costs Measurement in an Automotive-Supplier Group

Measurements of logistics costs are necessary for manufacturing companies to be able to evaluate the cost effects and trade-offs of logistics management decisions. This case study highlights the challenges ZF Friedrichshafen AG faced during the implementation of a process-oriented logistics-costs measurement framework. The discussion of possible solutions to these challenges leads to recommendations for research as well as industrial practice. Specifically, a greater degree of co-operation between logisticians and cost accountants seems necessary in both academia and industry in order to develop more standardized logistics-costs measurement methods.