APPLICATION OF THE ACTIVITY-BASED COSTING TO THE LOGISTICS COST CALCULATION FOR WAREHOUSING IN THE AUTOMOTIVE INDUSTRY

Activity-based costing is one of the procedures that proved to be very suitable for the financial management of warehouse activities in the automotive industry. Accurate and up-to-date data enables managers to properly plan and manage all the warehousing related activities in the automotive industry. In the activity-based costing approach, overheads costs are allocated in relation to specific logistics activities of the company. The aim of the article is the application of activity-based costing to the logistics cost calculation for warehousing in the automotive industry. The article focuses on the practical application of activity-based costing to the logistics cost calculation for warehousing in the automotive industry to a particular logistics service provider. It highlights the positive and negative use of this method in the practical case study, which is one of the major qualitative scientific methods. The resulting effect of using the activity-based costing method should be to refine the information that is used for the decision-making problems of the top management of the logistics service provider.


Introduction
Logistics is today an area that has an irreplaceable role in the business. The chain of logistics activities ensures the smooth running of the production process and logistics costs are associated with each logistic activity. Those costs are not negligible items that affect to a large extent the overall profit or loss of a company. The need to monitor costs in terms of logistics activities is a prerequisite for identifying rationalization measures in logistics activities and optimizing the logistics costs of a company.
Logistic costs constitute an important percentage of the total costs in automotive industry [1]. Logistics activities take place in every supply channel, including customer service, warehousing, transportation, inventory management, information flow, and order processing [2]. Supply chain operations and logistics are vital tools for businesses to remain competitive in today's major economic activities [3][4]. Rutner and Langlev [5], Lambert and Burduroglo [6] and Lynch, Keller and Ozment [7] draw attention to the fact that logistics have been under pressure for a long time to reduce the costs of the company. As a result, the areas of logistics are explored, where the cost optimization options are focused on individual logistics activities and processes. Kucera [8] argues that logistics managers are usually interested in providing the high quality services to their customers at minimum costs. Logistics services have gradually become the only way for the third-party many industries and this makes it difficult to obtain relevant information from managerial accounting.
A significant part of the logistics tasks are implemented by logistics service providers, these companies play a key role in the more efficient and efficient operation of selected industries. Therefore, their operation must be effective enough, which means that logistics service providers must be aware of the main operational factors of logistics processes. These processes should be monitored and evaluated through management information systems.
Bokor [12] emphasizes that the costing of logistics costs has become a challenge in logistics and supplychain management. Bokor and Markovits-Somogyi [44] state that it is necessary to obtain reliable and accurate information about the structure of the calculations to achieve efficient allocation of resources within the logistics service provider. Traditional approaches to calculations may not be sufficient to achieve this goal in the case of complex and heterogeneous logistics services.
Bokor and Markovits-Somogyi [44] and Bokor [45] claim that traditional costing methods are not always able to provide the information necessary to support decision-making in the required quality. They may even disrupt the cost calculations of logistics services, so it is necessary to implement appropriate costing methods that improve the accuracy and reliability of the data obtained. According to [44], one of the applicable methods is activity-based costing.
Griful-Miquela [46] considers improving the allocation of overheads costs as the most important difference between conventional costing methods and activity-based costing. The use of overriding methods was appropriate in the past when work was a major component of costs. In the activity-based costing approach, overheads costs are allocated in relation to specific logistics activities of the company.
Stevenson and Cabell [47] Gros and Grosova [48] and Gros, Barancik and Cujan [49] draw attention to the fact that while traditional costing directly allocates resources to cost objects, the activity-based costing method advances in two stages. First, the resources are assigned to the individual activities and in the next The aim of this article is a practical application of activity-based costing to the logistics cost calculation for warehousing in the automotive industry to a particular logistics service provider. Article highlights the positive and negative use of this method in the practical case study, which is one of the major qualitative scientific methods. The real case study is the method of the qualitative research based on the study of one or a small number of situations for application of the findings for the similar cases according to Nielsen, Mitchell and Nørreklit [23].

Theoretical background and methodology
Logistics costs can be defined with respect to the basic concepts of logistics [24]. Logistics costs are created in different business areas and are classified by most studies as a percentage of goods sales. There are at least six individual cost components, namely transport, warehousing, inventory management, administration of logistics, packaging and indirect logistics costs [25][26][27][28][29]. The percentage of logistics costs is approximately 10 % of the gross domestic product [30][31][32], so managing and optimizing logistics costs is crucial to society [33]. Jonsson [34] defines the costs that can be attributed to logistics. There are large differences in logistics costs between companies in various industries; several scientific studies [35][36][37][38] report that their share of the company's revenue is at least 6 percent. This percentage varies considerably between 6 % and 25 %, but they all agree that the share of logistics costs is the lowest in automotive companies.
Feng at al. [39] and Tu and Wang [40] find that finding efficient methods in the process of calculating logistics costs is very difficult nowadays, but it is a topical issue in the area of logistics cost management.
Yin [41] and Yuqin [42] present that through the cost management process, costs can be effectively reduced and resources efficiently allocated. The goal of logistics cost management is to reduce costs and increase the competitiveness of logistics service providers. Yin [41] and Lijun [43] argue that logistics costs are divided into The four components can be merged into three components: • Assigned direct cost. • Allocated variable indirect cost, allocation is based on relative performance consumptions. • Allocated fix indirect cost, allocation is based on the relative time consumption: The cost efficiency, i.e. the average costs of a primary activity (as service generator) can be calculated as follows: differently CZK expressed power units where: Ci Cost of primary activity in [CZK]. The implementation of the activity-based costing method consists of 6 consecutive steps; these steps are specifically illustrated in Figure 3.
step to the individual entities. The difference between traditional costing and activity-based costing is shown in Figure 1.
Bokor and Markovits-Somogyi [44] present that, given the general characteristics and the current adaptation of the activity-based costing method, the costs of certain logistics services consist of four parts (see Figure 2): • Direct costs derived from the accounting system. • Variable indirect costs from primary activities, the allocation is based on performance. • Fixed indirect costs arising from primary activities, the allocation is based on time consuming. • Indirect costs from the secondary activities, the allocation is time-based. Time consuming is the total duration of logistics services (transport, warehousing and sometimes-other activities).
Primary activities are indexed as i = 1 ... n, while profit objects, i.e. logistics services, are indexed as j = 1 ... m. The Equation (1), which consists of four components, is used to calculate costs. customers. It is always a specific type and scope of provided service. As a part of the calculation of logistics costs, a cost structure is created, more in Table 1. The resulting calculation is always one unit of measure (product, euro pallet). The logistics costs are precisely structured to meet the specific needs of the automotive customers. All the requirements and wishes that the customer has for the required service must always be met.
Logistics cost calculation includes: • Area. • Energy. Area, energy and racking systems are negligible in this particular logistics cost calculation in the automotive industry. It is already rented area and equipped with racking system including the whole energy consumption.
The allocation of handling equipment costs is based on customer product warehousing requirements and the necessary handling equipment to handle the product. These are different types of forklifts, pallet truckers and others pickers and hand pallet trucks.
The transport costs are calculated per km per specific vehicle, which is used for transport within the shuttle. Furthermore, transport costs include a passenger car, the costs of other possible transports.
The logistics service provider calculates the warehouse staff costs per worker in a particular job (white collar, blue collar). Total personnel costs per worker are calculated. In addition to payroll costs, social costs, statutory insurance and liability insurance, costs include protective equipment, training, contributions to cultural and sporting events, and other logistics service provider bonuses.
Other costs include insurance costs, security, facility management, consumables, re-certification and waste costs. Other costs also include unexpected costs

Results and discussion
The aim of this article is a practical application of the activity-based costing to the logistics cost calculation for warehousing in the automotive industry to a particular logistics service provider. The article highlights the positive and negative use of this method in the practical case study.
The chosen logistics service provider in the automotive industry provides transport services to a large number of customers.
In addition to transport, it provides other logistics services. Services offered in logistics are: • Internal logistics (warehousing and supply of assemblies). It is the trend of using new approaches in logistics cost calculations for logistics service providers with regard to the automotive industry in the last few decades. This industry is one of the leading players in advanced economies. A significant competitive advantage can arise with the correct calculation of logistic warehousing costs. Logistics service providers look at the appropriate use of new approaches and use the activity-based costing method. It uses preliminary calculations from the entire computing system to support price decisions as a part of the calculations. Logistics cost calculations always reflect the specific requirements of the automotive  supply chain management. The provision of warehouse services is focused on the level (availability) needed to meet demand. Costs for logistics processes can be characterized as costs associated with logistics activities, respectively business processes. Logistics costs become unproductive, for example, when stockpiles are overstocked, inappropriate transport mode selection, uncontrolled handling of goods, etc. Optimization of costs in logistic activities, namely processes can be carried out based on the standard tools by reducing costs at a general level, i.e. through the cost reductions, which are measures related to the use of reserves in logistics processes. The main aim of the article was application of the activity-based costing to the logistics cost calculation for warehousing in the automotive industry. The application was shown on the real case study from the field of the automotive industry.

Acknowledgement
The work was created in connection with the scientific research project of the University of Pardubice no. SGS_2019_010. The author is grateful for their support.
that may be costs associated with delays in starting production or unexpected situations that may occur.
The costs associated with information technology (hardware and software) are focused on equipping the warehouse with all the information technologies, electronic data interchange, phone, Internet connection and other costs which have connection with information technology.
The last part of the logistics cost calculation is overheads costs (2.00 %), which includes management, accounting, controlling, auditing and personal vehicle management costs. The calculation also includes a 6.00 % operation profit.

Conclusion
Logistics coordination and synchronization of material, information and financial flow hits the company at a conflict of partial goals that are monitored by individual organizational units and are very diverse and often contradictory. Logistics is not an end in itself, but it is a part of an entrepreneurial strategy, both a customer-driven business management concept and a rationalizing tool. Warehousing and warehousing costs play an important role in all the aspects of