eCommerce Wordbook

Activity-Based Costing

Logistics Glossary

A methodology that measures the cost and performance of cost objects, activities, and resources. Cost objects consume activities and activities consume resources. Resource costs are assigned to activities based on their use of those resources, and activity costs are reassigned to cost objects (outpputs) based on the cost objects proportional use of those activities. Activity-based costing incorporates causal relationships between cost objects and activities and between activities and resources.

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Who are Amazon's main competitors?

Who are Amazon’s main competitors?

When it comes to online retail and ecommerce powerhouses, one name towers above the rest: Amazon. Thanks to its unmatched strengths in logistics, transportation, distribution, and constant technological innovation, Amazon has pulled so far ahead that it’s fair to wonder if anyone else even qualifies as true competition. Seriously —

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