Radio frequency identification and time-driven activity based costing: RFID-TDABC

Bahr, Witold (2016). Radio frequency identification and time-driven activity based costing: RFID-TDABC. PHD thesis, Aston University.

Abstract

This thesis extends the use of Radio Frequency Identification (RFID) data for accounting of warehouse costs and services. Time Driven Activity Based Costing (TDABC) methodology is enhanced with the real-time collected RFID data about duration of warehouse activities. This allows warehouse managers to have an accurate and instant calculations of costs. The RFID enhanced TDABC (RFID-TDABC) is proposed as a novel application of the RFID technology. Application of RFID-TDABC in a warehouse is implemented on warehouse processes of a case study company. Implementation covers receiving, put-away, order picking, and despatching. RFID technology is commonly used for the identification and tracking items. The use of the RFID generated information with the TDABC can be successfully extended to the area of costing. This RFID-TDABC costing model will benefit warehouse managers with accurate and instant calculations of costs. Although the study is limited in the scope to applying presented RFIDTDABC model only to warehouse operations of a SME company, RFIDTDABC concept will be of value to both academics and practitioners by showing how warehouse costs can be accurately measured by using this approach. Providing better understanding of incurred costs may result in a further optimisation of warehousing operations, lowering costs of activities, and thus provide competitive pricing to customers.

Divisions: Engineering & Applied Sciences
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Institution: Aston University
Uncontrolled Keywords: RFID,warehouse,case study,time-driven activity based costing
Completed Date: 2016-06-27
Authors: Bahr, Witold ( 0000-0002-6778-4765)

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