{"id":5520,"date":"2025-10-21T07:40:36","date_gmt":"2025-10-21T07:40:36","guid":{"rendered":"https:\/\/ipconsulting.denthubs.com\/?p=5520"},"modified":"2025-10-21T16:32:27","modified_gmt":"2025-10-21T16:32:27","slug":"abc-%cf%83%cf%84%ce%b7%ce%bd-%cf%80%cf%81%ce%ac%ce%be%ce%b7-%cf%80%ce%bf%cf%8d-%ce%ba%cf%81%cf%8d%ce%b2%ce%b5%cf%84%ce%b1%ce%b9-%cf%84%ce%bf-%ce%ba%cf%8c%cf%83%cf%84%ce%bf%cf%82-%cf%83","status":"publish","type":"post","link":"https:\/\/staging.piconsulting.gr\/en\/2025\/10\/21\/abc-%cf%83%cf%84%ce%b7%ce%bd-%cf%80%cf%81%ce%ac%ce%be%ce%b7-%cf%80%ce%bf%cf%8d-%ce%ba%cf%81%cf%8d%ce%b2%ce%b5%cf%84%ce%b1%ce%b9-%cf%84%ce%bf-%ce%ba%cf%8c%cf%83%cf%84%ce%bf%cf%82-%cf%83\/","title":{"rendered":"ABC in practice: Where the costs in distribution are \u00abhidden\u00bb"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><strong>Introduction<\/strong><br>Distribution is usually the most \u00abexpensive\u00bb function of a logistics chain, but we rarely know exactly where these costs are generated. Activity-Based Costing (ABC) helps to look beyond the accounts and assign costs to each activity, leading to informed decisions.<\/p>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">Using the ABC approach, every step \u2014 from loading, routing, and delivery,\nto returns management and back-office support \u2014 is treated as a separate activity with its own cost driver.\nThis reveals inefficiencies that would otherwise remain hidden:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Routes with low revenue per stop<\/li>\n\n\n\n<li>Repeated internal movements with no added value<\/li>\n\n\n\n<li>Uneven resource allocation across regions or customers<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">ABC is not merely about cost reduction;\nit provides the foundation for resource reallocation, rational pricing, and data-based decision-making.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Conclusion<\/strong><br>ABC is not an accounting exercise \u2014 it\u2019s a management tool that drives transparency, KPI alignment, and continuous improvement.\nWhen applied systematically, it builds a culture of efficiency and decision-making grounded in facts, not assumptions.<\/p>","protected":false},"excerpt":{"rendered":"<p>Distribution is usually the most \u00abexpensive\u00bb function of a logistics chain, but we rarely know exactly where these costs are generated. Activity-Based Costing (ABC) helps to look beyond the accounts and assign costs to each activity, leading to informed decisions.<\/p>","protected":false},"author":1,"featured_media":5642,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5520","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-insights"],"acf":[],"featured_image_src":{"landsacpe":["https:\/\/staging.piconsulting.gr\/wp-content\/uploads\/2025\/10\/P.I.-Consulting-2-1140x445.png",1140,445,true],"list":["https:\/\/staging.piconsulting.gr\/wp-content\/uploads\/2025\/10\/P.I.-Consulting-2-463x348.png",463,348,true],"medium":["https:\/\/staging.piconsulting.gr\/wp-content\/uploads\/2025\/10\/P.I.-Consulting-2-300x169.png",300,169,true],"full":["https:\/\/staging.piconsulting.gr\/wp-content\/uploads\/2025\/10\/P.I.-Consulting-2.png",1920,1080,false]},"_links":{"self":[{"href":"https:\/\/staging.piconsulting.gr\/en\/wp-json\/wp\/v2\/posts\/5520","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/staging.piconsulting.gr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/staging.piconsulting.gr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/staging.piconsulting.gr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/staging.piconsulting.gr\/en\/wp-json\/wp\/v2\/comments?post=5520"}],"version-history":[{"count":2,"href":"https:\/\/staging.piconsulting.gr\/en\/wp-json\/wp\/v2\/posts\/5520\/revisions"}],"predecessor-version":[{"id":5522,"href":"https:\/\/staging.piconsulting.gr\/en\/wp-json\/wp\/v2\/posts\/5520\/revisions\/5522"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/staging.piconsulting.gr\/en\/wp-json\/wp\/v2\/media\/5642"}],"wp:attachment":[{"href":"https:\/\/staging.piconsulting.gr\/en\/wp-json\/wp\/v2\/media?parent=5520"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/staging.piconsulting.gr\/en\/wp-json\/wp\/v2\/categories?post=5520"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/staging.piconsulting.gr\/en\/wp-json\/wp\/v2\/tags?post=5520"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}