{"id":"https://openalex.org/W2017384371","doi":"https://doi.org/10.1108/01409170710779944","title":"A service\u2010costing framework for logistics companies and a case study","display_name":"A service\u2010costing framework for logistics companies and a case study","publication_year":2007,"publication_date":"2007-08-14","ids":{"openalex":"https://openalex.org/W2017384371","doi":"https://doi.org/10.1108/01409170710779944","mag":"2017384371"},"language":"en","primary_location":{"id":"doi:10.1108/01409170710779944","doi":"https://doi.org/10.1108/01409170710779944","is_oa":false,"landing_page_url":"https://doi.org/10.1108/01409170710779944","pdf_url":null,"source":{"id":"https://openalex.org/S4210199364","display_name":"Management Research News","issn_l":"0140-9174","issn":["0140-9174","1758-6135"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Management Research News","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5027752166","display_name":"Adil Baykaso g \u0306lu","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I59738393","display_name":"Gaziantep University","ror":"https://ror.org/020vvc407","country_code":"TR","type":"education","lineage":["https://openalex.org/I59738393"]}],"countries":["TR"],"is_corresponding":true,"raw_author_name":"Adil Baykaso g\u02d8lu","raw_affiliation_strings":["Department of Industrial Engineering, Faculty of Engineering, University of Gaziantep, Gaziantep, Turkey","and Vahit Kaplano g\u02d8lu (Department of Industrial Engineering, Faculty of Engineering, University of Gaziantep, Gaziantep, Turkey)"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Industrial Engineering, Faculty of Engineering, University of Gaziantep, Gaziantep, Turkey","institution_ids":["https://openalex.org/I59738393"]},{"raw_affiliation_string":"and Vahit Kaplano g\u02d8lu (Department of Industrial Engineering, Faculty of Engineering, University of Gaziantep, Gaziantep, Turkey)","institution_ids":["https://openalex.org/I59738393"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5027752166"],"corresponding_institution_ids":["https://openalex.org/I59738393"],"apc_list":null,"apc_paid":null,"fwci":1.2341,"has_fulltext":false,"cited_by_count":20,"citation_normalized_percentile":{"value":0.85284314,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":97},"biblio":{"volume":"30","issue":"9","first_page":"621","last_page":"633"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.7554000020027161,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.7554000020027161,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14121","display_name":"Logistics and Transportation Systems","score":0.14219999313354492,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12984","display_name":"Transport and Logistics Innovations","score":0.05979999899864197,"subfield":{"id":"https://openalex.org/subfields/2209","display_name":"Industrial and Manufacturing Engineering"},"field":{"id":"https://openalex.org/fields/22","display_name":"Engineering"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/service-costing","display_name":"service costing","score":0.9359999895095825},{"id":"https://openalex.org/keywords/logistics-companies","display_name":"logistics companies","score":0.9739999771118164},{"id":"https://openalex.org/keywords/truck-transportation","display_name":"truck transportation","score":0.6129999756813049},{"id":"https://openalex.org/keywords/land-transport","display_name":"land transport","score":0.7409999966621399},{"id":"https://openalex.org/keywords/activity-based-costing","display_name":"activity-based costing","score":0.9919999837875366},{"id":"https://openalex.org/keywords/process-modeling","display_name":"process modeling","score":0.9580000042915344},{"id":"https://openalex.org/keywords/process-improvement","display_name":"process improvement","score":0.8989999890327454}],"concepts":[{"id":"https://openalex.org/C164624739","wikidata":"https://www.wikidata.org/wiki/Q754331","display_name":"Activity-based costing","level":2,"score":0.9336409568786621},{"id":"https://openalex.org/C203194045","wikidata":"https://www.wikidata.org/wiki/Q198993","display_name":"Target costing","level":3,"score":0.6022315621376038},{"id":"https://openalex.org/C2780378061","wikidata":"https://www.wikidata.org/wiki/Q25351891","display_name":"Service (business)","level":2,"score":0.5961741805076599},{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.5373674035072327},{"id":"https://openalex.org/C99533047","wikidata":"https://www.wikidata.org/wiki/Q6206709","display_name":"Job costing","level":5,"score":0.5132570266723633},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.48388466238975525},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.4612284004688263},{"id":"https://openalex.org/C75092926","wikidata":"https://www.wikidata.org/wiki/Q748380","display_name":"Process costing","level":3,"score":0.44682517647743225},{"id":"https://openalex.org/C27795528","wikidata":"https://www.wikidata.org/wiki/Q213375","display_name":"Total absorption costing","level":3,"score":0.4233609437942505},{"id":"https://openalex.org/C94107157","wikidata":"https://www.wikidata.org/wiki/Q1077518","display_name":"Cost accounting","level":2,"score":0.41041702032089233},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.4083767533302307},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.39680159091949463},{"id":"https://openalex.org/C129875596","wikidata":"https://www.wikidata.org/wiki/Q7247753","display_name":"Product cost management","level":4,"score":0.3461444675922394},{"id":"https://openalex.org/C112930515","wikidata":"https://www.wikidata.org/wiki/Q4389547","display_name":"Risk analysis (engineering)","level":1,"score":0.3284589648246765},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.15842580795288086},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.1449250876903534},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.1368153989315033},{"id":"https://openalex.org/C96814336","wikidata":"https://www.wikidata.org/wiki/Q2443008","display_name":"Cost engineering","level":3,"score":0.11271059513092041},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1108/01409170710779944","doi":"https://doi.org/10.1108/01409170710779944","is_oa":false,"landing_page_url":"https://doi.org/10.1108/01409170710779944","pdf_url":null,"source":{"id":"https://openalex.org/S4210199364","display_name":"Management Research News","issn_l":"0140-9174","issn":["0140-9174","1758-6135"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Management Research News","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/9","score":0.7207000255584717,"display_name":"Industry, innovation and infrastructure"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":11,"referenced_works":["https://openalex.org/W1603036416","https://openalex.org/W1988487644","https://openalex.org/W2009400493","https://openalex.org/W2021648358","https://openalex.org/W2048595132","https://openalex.org/W2048715847","https://openalex.org/W2066608837","https://openalex.org/W2072434056","https://openalex.org/W2083451299","https://openalex.org/W4211064365","https://openalex.org/W4234660335"],"related_works":["https://openalex.org/W2046368602","https://openalex.org/W1990180177","https://openalex.org/W2380664550","https://openalex.org/W1983238885","https://openalex.org/W2197581117","https://openalex.org/W3103347733","https://openalex.org/W2350525796","https://openalex.org/W2349672434","https://openalex.org/W2355980297","https://openalex.org/W2353108431"],"abstract_inverted_index":{"Purpose":[0],"The":[1,39,160,177,215],"purpose":[2],"of":[3,84,93,123,141,157,208],"this":[4],"paper":[5,217],"is":[6,37,42,58,61,131,149,197],"to":[7,44,48,90,102,112,119,134,150,188,200],"provide":[8,189],"a":[9,35,45,121,219,226],"service\u2010costing":[10],"framework":[11,36,41,66,162,179],"for":[12,71,145,169,205,212,229],"logistics":[13,46,213,231],"companies":[14,117,148,170],"that":[15,63],"are":[16,26],"providing":[17],"land":[18,146],"transportation":[19,147],"via":[20,233],"trucks.":[21],"Design/methodology/approach":[22],"Several":[23],"costing":[24,30,95,126,174,183,191,210,230,235],"methodologies":[25],"combined":[27],"around":[28],"activity\u2010based":[29],"and":[31,34,152,163],"process":[32,105],"modeling":[33],"developed.":[38],"developed":[40],"applied":[43],"company":[47,73,86],"track":[49],"its":[50],"service":[51,78,82],"costs.":[52,79],"Findings":[53],"After":[54],"the":[55,64,72,81,85,94,114,124,142,154,194,206,222],"case":[56,164,203,227],"study":[57,165,228],"completed,":[59],"it":[60,130,196],"concluded":[62],"proposed":[65,161,178],"can":[67,166,185],"be":[68,167,186],"very":[69,100],"useful":[70,101,168],"in":[74,171,221],"determining":[75],"their":[76,158,173],"true":[77,155],"Moreover,":[80],"costs":[83,156],"become":[87],"more":[88],"apparent":[89],"them.":[91],"Results":[92],"information":[96],"were":[97],"also":[98],"found":[99],"initiate":[103],"effective":[104,190],"improvement":[106],"plans.":[107],"Research":[108],"limitations/implications":[109],"In":[110,193],"order":[111],"execute":[113],"model":[115],"effectively":[116],"need":[118],"keep":[120],"record":[122],"relevant":[125],"data":[127],"systematically,":[128],"otherwise":[129],"not":[132,198],"possible":[133,199],"get":[135],"satisfactory":[136],"results.":[137],"Practical":[138],"implications":[139],"One":[140],"main":[143],"difficulties":[144],"determine":[151],"evaluate":[153],"operations.":[159],"developing":[172],"systems.":[175],"Originality/value":[176],"presents":[180],"how":[181],"different":[182],"approaches":[184,211],"integrated":[187],"solutions.":[192],"literature":[195,223],"find":[201],"many":[202],"studies":[204],"application":[207],"modern":[209,234],"companies.":[214],"present":[216],"fills":[218],"gap":[220],"by":[224],"presenting":[225],"services":[232],"approaches.":[236]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2018,"cited_by_count":3},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":2},{"year":2015,"cited_by_count":1},{"year":2013,"cited_by_count":2}],"updated_date":"2026-05-21T06:26:12.895304","created_date":"2016-06-24T00:00:00"}
