In the last decade, development of third-party logistics companies has been very
important. There are several reasons for such development, the most important being the
trend to concentrate in the core business by manufacturing companies and new
technological advances. In this context, conventional approaches to costing might generate
distorted information. This can result in making wrong decisions. When companies realize
this potential danger, the use of activity-based costing (ABC) methodologies increases
within third-party logistics