As a summary of the study we can conclude that the inclusion of technology
performance data into logistics cost calculation procedures expands the scope of
traditional accounting approaches. The results will be more reliable (but not absolutely)
so that managers responsible for operative resource allocation or strategic process
development issues can make better, well informed decisions. Activity based costing
has a good future outlook in the logistics sector, as it is a suitable tool to enhance the
business visibility and controllability throughout the entire supply chain.
The elaborated model, however, needs further verification. The Hungarian logistics
market offers an excellent environment for this as logistics controlling applications are
still in its initial phases (see above). So the author intends to validate his theoretical
research results for the case of concrete logistics service chains. Logistics service
providers as well as companies coming from manufacturing or trading industries will be
examined to test the relevance of the ABC model. After having a broad picture of the
current practices and their problems it is expected that no a single solution applicable
for all market actors exists but the basic principles and mathematical formulas can
probably be widely used after the necessary customisations.