Management And Accounting Web

Logistics and Distribution Costs Bibliography

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Logistics and Distribution Cost Main Page | Outsourcing and Supply Chain Main

Abel-Maksoud, A. and M. Kawam. 2009. Relationships amongst value creating variables in an international freight forwarding and logistics firm: Testing for causality. Journal of Applied Management Accounting Research (Winter): 63-78.

Anderson, P. F. 1979. Distribution cost analysis methodologies, 1901-1941. The Accounting Historians Journal 6(2): 39-51. (JSTOR Link).

Anderson, S. W. and H. C. Dekker. 2009. Strategic cost management in supply chains, Part 1: Structural cost management. Accounting Horizons (June): 201-220.

Anderson, S. W. and H. C. Dekker. 2009. Strategic cost management in supply chains, Part 2: Executional cost management. Accounting Horizons (September): 289-305.

Arenson, H. I. 1947. Methods of distribution cost analysis. N.A.C.A. Bulletin (September 1): 13-24.

Aretos, G. M. 1972. Developing warehouse costs. Management Accounting (October): 46-48.

Artle, R. and S. Berglund. 1959. A note on manufacturers' choice of distribution channels. Management Science (July): 460-471. (JSTOR link).

Atwood, P. W. 1934. The manufacturer looks at his cost of distribution. The Accounting Review (March): 23-28. (JSTOR link).

Avi-Itzhak, B., B. A. Benn and B. A. Powell. 1967. Car pool systems in railroad transportation: Mathematical models. Management Science (May): 694-711. (JSTOR link).

Baggaley, B. and B. Maskell. 2003. Value stream management for lean companies, Part I. Journal of Cost Management (March/April): 23-27. (Summary).

Baggaley, B. and B. Maskell. 2003. Value stream management for lean companies, Part II. Journal of Cost Management (May/June): 24-30. (Summary).

Barisa, L. A. 1965. A pattern for profitable automotive fleet transportation. N.A.A. Bulletin (February): 56-64. (Purchase, lease, or reimburse employees who own them).

Barker, J. W. 1958. How to get useful truck transportation costs quickly. N.A.A. Bulletin (August): 47-56.

Barksdale, H. C. and J. E. Hilliard. 1975. A spectral analysis of the interaction between inventories and sales of merchant wholesalers. Decision Sciences 6(2): 307-323.

Barnes, K. and P. Targett. 1984. Standard costing in distribution - A neglected technique? Management Accounting (May): 26-27.

Barr, D. H. 1949. Production planning and inventory control for market maintenance and penetration. N.A.C.A. Bulletin (October): 163-172.

Barrett, J. H. 1928. The analysis and distribution of sales distribution costs. N.A.C.A. Bulletin (February 15): 655-679.

Barsky, N. P. 2001. Unleashing the value in the supply chain. Strategic Finance (January): 32-37.

Beckett, J. A. 1951. The art and the science of distribution costing. N.A.C.A. Bulletin (April): 893-906.

Bell, D. 1968. An inverse warehousing problem for imperfect markets. Management Science (May): 536-542. (JSTOR link).

Benton, M. C. 1954. Terminal costs control in trucking operations. N.A.C.A. Bulletin (September): 48-52.

Bhatia, V. and B. Carey. 2007. Patenting for profits. MIT Sloan Management Review (Summer): 15-16.

Bigelow, C. M. 1934. Controlling distribution costs. N.A.C.A. Bulletin (September 1): 16-29. (Volume 16, issue 1).

Bitran, G. R., S. Gurumurthi and L. S. Shiou. 2007. The need for third-party coordination in supply chain governance. MIT Sloan Management Review (Spring): 30-37.

Blecke, C. J. 1957. The small order problem in distribution cost control. N.A.C.A. Bulletin (June): 1279-1284.

Bley, D. 2004. Improving logistics. Strategic Finance (October): 38-41.

Blustein, S. A. 1925. Coal in transit. Journal of Accountancy (May): 430-431.

Boros, J. L. and R. E. Thompson. 1983. Distribution cost accounting at PPG Industries. Management Accounting (January): 54-59.

Bourlakis, M. and P. Weightman. 2004. Food Supply Chain Management. Blackwell Publishing.

Bowersox, D., D. Closs and M. B. Cooper. 2009. Supply Chain Logistics Management, 3rd edition. McGraw-Hill/Irwin.

Bradley, C. E. and C. McCuiston. 1972. The rationale for incentive contracting. Decision Sciences 3(1): 15-30.

Brett, A. C. 1940. The role of the accountant in the control of distribution costs. N.A.C.A. Bulletin (April 1): 957-972.

Brett, F. A. 1962. Comparative costing of alternative delivery systems - a discussion and an example. N.A.A. Bulletin (April): 39-45.

Burgstahler, D. 1984. Discussion of an application of the bootstrap method to the analysis of squared, standardized market model prediction errors. Journal of Accounting Research (Studies on Current Econometric Issues in Accounting Research): 55-58. (JSTOR link).

Burke, W. L. 1963. Cost allocation and distribution-merchandise accounting. The Accounting Review (October): 802-812. (JSTOR link).

Burton, W. D. 1982. Controlling intracompany freight costs. Management Accounting (October): 37-41.

Bush, J. L. Jr. and R. F. Stewart. 1985. Vulcan Materials automates delivery ticket writing. Management Accounting (August): 52-55.

Busher, J. R. and G. R. Tyndel. 1987. Logistics excellence. Management Accounting (August): 32-39.

Cai, G., Y. Chen, C. Wu and L. Hsiao. 2013. Probabilistic selling, channel structure, and supplier competition. Decision Sciences 44(2): 267-296.

Cass, M. P. 1949. A case study in delivery route cost comparisons. N.A.C.A. Bulletin (August 1): 1371-1377.

Castenholz, W. B. 1927. The proper treatment of distribution costs. The Accounting Review (March): 19-27. (JSTOR link).

Castenholz, W. B. 1930. The analysis and control of distribution costs. N.A.C.A. Bulletin (October 15): 277-288.

Chen, Z. and G. L. Vairaktarakis. 2005. Integrated scheduling of production and distribution operations. Management Science (April): 614-628. (JSTOR link).

Chenhall, R. G. 1950. Obtaining costs by shippers for a contract motor carrier of freight. N.A.C.A. Bulletin (January): 643-653.

Childs, W. H. 1954. Solving a problem in distribution cost analysis. N.A.C.A. Bulletin (December): 496-504.

Choi, T. and T. Linton. 2011. Don't let your supply chain control your business. Harvard Business Review (December): 112-117.

Chopra, S. and M. S. Sodhi. 2004. Managing risk to avoid supply-chain breakdown. MIT Sloan Management Review (Fall): 53-62.

Clark, N. B. 1940. Fixed and variable elements in selling costs. N.A.C.A. Bulletin (April 1): 973-983.

Clinton, B. D. and S. C. Del Vecchio. 2002. Cosourcing in manufacturing. Journal of Cost Management (September/October): 5-12. (Summary).

Clinton, B. D. and S. C. Del Vecchio. 2002. Cosourcing in manufacturing - Just in time. Journal of Cost Management (November/December): 30-37. (Summary).

Coyle, J. J., E. J. Bardi and C. J. Langley. 2003. Management of Business Logistics: A Supply Chain Perspective. South-Western Educational Publishing.

Cunningham, R. M. 1930. The steel container as a method of handling freight. Harvard Business Review (April): 329-338.

Dai, T., Z. Li and D. Sun. 2012. Equity-based incentives and supply chain buy-back contracts. Decision Sciences 43(4): 661-686.

Dehayes, D. W. Jr. 1971. The Analysis of rail transport performance characteristics. Decision Sciences 2(3): 284-299.

Dennison, H. S. 1928. Sales cost accounting. N.A.C.A. Bulletin (November 1).

Dickson, J. F. Jr. 1947. The determination of trucking costs. N.A.C.A. Bulletin (April 15): 1018-1030.

Dolce, C. 1956. Packing and sales branch cost control under standards. N.A.C.A. Bulletin (November): 404-414.

Eilon, S. and D. P. Deziel. 1966. Siting a distribution centre, an analogue computer application. Management Science (February): B245-B254. (JSTOR link).

Elhedhli, S. and J. Goffin. 2005. Efficient production-distribution system design. Management Science (July): 1151-1164. (JSTOR link).

Ellis, L. L. 1950. What cost reduction means in distribution. N.A.C.A. Bulletin (September): 39-47.

Ellram, L. M. and E. Feitzinger. 1997. Using total profit analysis to model supply chain decisions. Journal of Cost Management (July/August): 12-21.

Enright, R. D. 1974. Standard costs for delivery systems. Management Accounting (January): 34-36.

Eveleigh, C. F. and J. O. Waymire. 1931. Distribution cost accounting. N.A.C.A. Bulletin (September 1): 1-17. (Volume 13, issue 1).

Fagan, M. L. 1987. Raising profits through lower distribution costs. Corporate Accounting (Winter): 26-31.

Farmer, R. N. 1965. Management intensity and transportation development. The Academy of Management Journal 8(2): 90-106. (JSTOR link).

Feldman, E., F. A. Lehrer and T. L. Ray. 1966. Warehouse location under continuous economies of scale. Management Science (May): 670-684. (JSTOR link).

Filsinger, E. B. 1925. The distribution of American textiles in South America. Harvard Business Review (January): 194-203.

Fink, R. L., J. W. Gillett and G. Grezeskiewicz. 2007. Will RFID change inventory assumptions? Strategic Finance (October): 34-39. (Using radio frequency identification technology to track goods throughout the supply chain).

Franklin, W. H. 1942. Scheduling shipments under priority regulations. N.A.C.A. Bulletin (April 1): 1041-1049.

Frazer, G. E. 1912. The pro-rating of distribution expense to sales orders. Journal of Accountancy (January): 25-43.

Free, C. 2008. Walking the talk? Supply chain accounting and trust among UK supermarkets and suppliers. Accounting, Organizations and Society 33(6): 629-662.

Freeman, E. S. 1933. Distribution cost analysis and its influence on pricing policy. N.A.C.A. Bulletin (September 1): 3-37.

Gannon, H. E. Jr. 1955. Methods of measuring and controlling distribution costs. N.A.C.A. Bulletin (March): 931-939.

Goel, A. and G. J. Gutierrez. 2011. Multiechelon procurement and distribution policies for traded commodities. Management Science (December): 2228-2244.

Goldstone, L. A. 1968. A further note on warehouse location. Management Science (December): B132-B133. (JSTOR link).

Golicic, S. K., C. N. Boerstler and L. M. Ellram. 2010. 'Greening' transportation in the supply chain. MIT Sloan Management Review (Winter): 47-55.

Gourdin, K. 2000. Global Logistics Management: A Competitive Advantage for the New Millennium. Blackwell Publishing.

Greer, H. C. 1930. Distribution cost analysis - Methods and examples. N.A.C.A. Bulletin (June 1): 1305-1321.

Greer, H. C. 1931. The technique of distribution cost accounting. The Accounting Review (June): 136-139. (JSTOR link).

Greer, H. C. 1932. Development of standards for the control of selling activities. N.A.C.A. Bulletin (March 15): 943-962.

Greer, H. C. 1937. Distribution costs as factors in pricing policy. N.A.C.A. Bulletin (November 1): 263-281.

Griffin, C. E. 1925. Wholesale organization in the automobile industry. Harvard Business Review (July): 424-435.

Griffin, V. E. 1962. An efficient procedure for paying and distributing freight charges. N.A.A. Bulletin (February): 67-73.

Griffith, W. D. 1962. How we eliminate freight rate errors. N.A.A. Bulletin (November): 14.

Grover, A. E. 1925. The cost of distribution. N.A.C.A. Bulletin (October): 69-81.

Halloran, R. J. 1949. Public warehousing of product under manufacturing department control. N.A.C.A. Bulletin (January 1): 551-556.

Harris, G. L. 1931. An application of standard costs in the field of distribution (An actual case). The Accounting Review (June): 118-124. (JSTOR link).

Harvard Business Review. 1923. Case studies in business: Distribution policies of tire manufacturers. Harvard Business Review (October): 114-119.

Harvard Business Review. 1924. Control of retail distribution by a shoe company. Harvard Business Review (July): 502-505.

Harvard Business Review. 1924. Successful distribution through exclusive wholesalers. Harvard Business Review (October): 112-115.

Harvard Business Review. 1925. Case studies in business: Distribution policy of a hosiery manufacturer. Harvard Business Review (January): 240-247.

Harvard Business Review. 1925. Case studies in business: Selection of channels of distribution for accessory equipment. Harvard Business Review (January): 229-233.

Harvard Business Review. 1926. Case studies in business: Planning the methods of distribution for a new product. Harvard Business Review (April): 341-346.

Harvard Business Review. 1926. Case studies in business: Rates on freight in congested areas. Harvard Business Review (April): 347-353.

Harvard Business Review. 1927. Case studies in business: The manufacturer's agent as a channel of distribution. Harvard Business Review (October): 95-101.

Harvard Business Review. 1928. Case studies in business: Distribution problems of a cotton mill. Harvard Business Review (January): 240-246.

Harvard, J. N. 1933. Application of distribution costs in the pharmaceutical industry. N.A.C.A. Bulletin (July 15): 1594-1597.

Heath, F. L. 1948. Basic steps in developing a distribution cost system. N.A.C.A. Bulletin (April 1): 949-954.

Hedges, E. 1933. Profits through controlled distribution. N.A.C.A. Bulletin (April 15): 1159-1186.

Heim, G. R., D. X. Peng and S. Jayanthi. 2014. Longitudinal analysis of inhibitors of manufacturer delivery performance. Decision Sciences 45(6): 1117-1158.

Hendricks, K. B. and V. R. Singhal. 2005. Association between supply chain glitches and operating performance. Management Science (May): 695-711. (JSTOR link).

Herr, J. D. 1988. Managing logistics costs as a business investment. Journal of Cost Management (Winter): 44-49.

Herring, D. R. 1969. Statistical estimations of historical distribution cost. Management Accounting (October): 42-46.

Hilgert, J. R. 1927. Methods of controlling distribution costs. The Accounting Review (September): 254-262 . (JSTOR link).

Hines, P. 2000. Value Stream Management: Strategy and Excellence in the Supply Chain. Financial Times Prentice-Hall.

Hirsch, W. Z. 1955. A sampling technique for prorating delivery costs. N.A.C.A. Bulletin (February): 805-812.

Hise, R. T., S. H. Kratchman and T. H. Mattheiss. 1974. Involvement of the undergraduate accounting curriculum with distribution cost analysis. The Accounting Review (January): 153-157. (JSTOR link).

Holdsworth, W. D. 1952. Bringing delivery route costs under standards. N.A.C.A. Bulletin (October): 254-262.

Horton, A. J. 1964. Need for distribution cost accounting. N.A.A. Bulletin (April): 41.

Houghton, I. 1954. A basis for truck-haul cost determination. N.A.C.A. Bulletin (April): 1037-1038.

Howell, F. S. 1954. A "contribution" approach to distribution costing. N.A.C.A. Bulletin (October): 214-224.

Hult, G. T. M., D. J. Ketchen Jr. and E. L. Nichols Jr. 2002. An examination of cultural competitiveness and order fulfillment cycle time within supply chains. The Academy of Management Journal 45(3): 577-586. (JSTOR link).

Hutchison, P. D., M. T. Farris and G. M. Fleischman. 2009. Supply chain cash-to-cash: A strategy for the 21st century. Strategic Finance (July): 41-48.

Institute of Management Accountants. 1999. Implementing Integrated Supply Chain Management for Competitive Advantage. Institute of Management Accountants.

Institute of Management Accountants. 1999. Tools and Techniques for Implementing Integrated Supply Chain Management. Institute of Management Accountants.

Jean, R., D. Kim and R. R. Sinkovics. 2012. Drivers and performance outcomes of supplier innovation generation in customer-supplier relationships: The role of power-dependence. Decision Sciences 43(6): 1003-1038.

Juers, D. A. 1963. Sliding scale delivery charges for wholesale dairy products. N.A.A. Bulletin (July): 53-56.

Jung, P. C. 1949. The procedural requirements of field warehousing. N.A.C.A. Bulletin (October): 189-192.

Juran, D. C. and H. Dershin. 2002. Real world supply chain assessment and improvement. Journal of Cost Management (September/October): 13-25.

Katz, D. M. 2011. On the road again: The CFO of trucking giant Ryder says demand is on the rise. CFO (November): 48-50. (Interview with Art Garcia).

Keller, I. W. 1949. Relative profit margin approach to distribution costing. N.A.C.A. Bulletin (March 1): 759-770.

Kelley, E. W. 1951. Distribution cost control - and beyond. N.A.C.A. Bulletin (April): 907-922.

Klose, A. and A. Drexl. 2005. Lower bounds for the capacitated facility location problem based on column generation. Management Science (November): 1689-1705. (JSTOR link).

Knapp, C. H. 1930. Allocation of selling and administrative costs to the article of sale. N.A.C.A. Bulletin (October 15): 289-305.

Kopczak, L. R. and M. E. Johnson. 2003. The supply-chain management effect. MIT Sloan Management Review (Spring): 27-34.

Kull, T. J., A. Oke and K. J. Dooley. 2014. Supplier selection behavior under uncertainty: Contextual and cognitive effects on risk perception ad choice. Decision Sciences 45(3): 467-505.

Lambert, D. M. 1978. The distribution channels decision: A problem of performance measurement. Management Accounting (June): 60-63.

Lambert, D. M and A. M. Knemeyer. 2004. We're in this together. Harvard Business Review (December): 114-122. (The Global Supply Chain Forum's partnership model).

Lambert, D. M. and H. M. Armitage. 1979. Distribution costs: The challenge. Management Accounting (May): 33-37, 45.

Lamberton, B. A. 2008. Baier Building Products, Inc.: Performance incentives and variance analysis in sales distribution. Issues In Accounting Education (May): 281-290.

Lawrence, B., D. F. Jennings and B. E. Reynolds. 2003. E-Distribution. South-Western Educational Publishing.

Lawrence, F. B., D. F. Jennings and B. E. Reynolds. 2004. ERP in Distribution. South-Western Educational Publishing.

Lawton, W. H. 1923. Warehousing general merchandise. Journal of Accountancy (September): 234.

Levin, D. and S. Walton. 1916. Packing expense. Journal of Accountancy (September): 233-234.

Lewis, H. T. 1929. Distributing motion pictures. Harvard Business Review (April): 267-279.

Locke, R. and M. Romis. 2007. Improving work conditions in a global supply chain. MIT Sloan Management Review (Winter): 54-62.

Lowles, D. C. 1931. Some results of cost analysis in industrial distribution. The Accounting Review (June): 131-135. (JSTOR link).

Macintyre, D. K. 1983. Marketing costs: A new look. Management Accounting (March): 21-28.

Mack, J. W. 1954. Fixed asset planning - And a fleet economy study. N.A.C.A. Bulletin (August): 1606-1612.

Magor, D. M. 1940. Distributor accounting procedure for planned profit control. N.A.C.A. Bulletin (January 15): 621-636.

Manning, K. H. 1995. Distribution channel profitability. Management Accounting (January): 44-48. (Summary).

Markland, R. E. 1973. Analyzing geographically discrete warehousing networks by computer simulation. Decision Sciences 4(2): 216-236.

Martin, C. 2011. Logistics and Supply Chain Management, 4th edition. FT Press.

Martin, C. H. 1957. Standards for control of distribution costs. N.A.A. Bulletin (July): 1423-1427.

Mazur, P. M. 1925. Is the cost of distribution too high? Harvard Business Review (October): 7-16.

McGhee, M. and J. Giermanski. 2007. How SOX and C-TPAT impact global supply chain security. Strategic Finance (April):32-38.

McNiece, T. M. 1929. Measurement and control of selling distribution costs. N.A.C.A. Bulletin (March 1).

Mellman, M. 1962. Marketing cost analysis - A rejoinder. N.A.A. Bulletin (December): 29-32.

Mellman, M. 1962. Marketing cost analysis - Its relationship to factory costing methods. N.A.A. Bulletin (January): 25-33.

Mellman, M. 1963. Marketing cost analysis - Development and current practices. The Accounting Review (January): 118-123. (JSTOR link).

Melnyk, S. A., E. W. Davis, R. E. Spekman and J. Sandor. 2010. Outcome-driven supply chains. MIT Sloan Management Review (Winter): 33-38.

Menges, D. J. 1947. Verification of traffic and transportation functions. N.A.C.A. Bulletin (June 15): 1271-1279.

Meyer, C. F. 1967. A model for production-distribution networks with transit billing. Management Science (December): B204-B218. (JSTOR link).

Miller, F. and A. Drake. 2016. Using information asymmetry to mitigate hold-ups in supply chains. Management Accounting Research (September): 16-26.

Miller, H. G. 1953. Transportation costs analysis. N.A.C.A. Bulletin (December): 515-520.

Morey, R. 1976. Operations management in selected nonmanufacturing organizations. The Academy of Management Journal 19(1): 120-124. (JSTOR link).

Mueller, J. K. 1989. Logistics in the global market. Journal of Cost Management (Winter): 47-49.

Munday, M. 1992. Accounting cost data disclosure and buyer-supplier partnerships - A research note. Management Accounting Research (September): 245-250.

Myers, M. B. and M. Cheung. 2008. Sharing global supply chain knowledge. MIT Sloan Management Review (Summer): 67-73.

Naab, J. M. 1957. Accounting opportunities in sales and selling costs. N.A.C.A. Bulletin (February): 763-768.

Narayanan, V. G., A. Raman and J. Singh. 2005. Agency costs in a supply chain with demand uncertainty and price competition. Management Science (January): 120-132. (JSTOR link).

Neprash, S. P. 1958. Don't take traffic costs for granted. N.A.A. Bulletin (August): 5-13.

Ortman, R. F. and D. M. Buehlmann. 1998. Estimating marketing costs using activity-based cost drivers. Journal of Cost Management (July/August): 5-15.

Ostlund, H. J. 1932. Cost research in the field of distribution. The Accounting Review (March): 48-53. (JSTOR link).

Paretta, R. L. and J. E. Collison. 1976. Physical distribution costs: A survey. Management Accounting (July): 45-48.

Patel, P. C., A. Azadegan and L. M. Ellram. 2013. The effect of strategic and structural supply chain orientation on operational and customer-focused performance. Decision Sciences 44(4): 713-753.

Paton, W. A. 1927. Distribution costs and inventory values. The Accounting Review (September): 246-253. (JSTOR link).

Pattullo, S. 2004. Save $1 million with better fleet management. Strategic Finance (May): 35-39.

Phillips, L. G. 1964. An application of distribution cost analysis to a small company. The Accounting Review (October): 1040-1044. (JSTOR link).

Poluha, R. G. 2007. Application of the SCOR Model in Supply Chain Management. Cambria Press.

Pun, H. 2013. Channel structure design for complementary products under a co-opetitive environment. Decision Sciences 44(4): 785-796.

Rayburn, L. G. 1981. Marketing costs - Accountants to the rescue. Management Accounting (January): 32-41. (Survey of Fortune 500 controllers reveals marketing costs as a long neglected area).

Reitell, C. 1938. Standard costs in the field of distribution. N.A.C.A. Bulletin (October 1): 159-164.

Rhodes, E., J. P. Warren and R. Carter. Editors. 2004. Supply Chains and Total Product Systems. Blackwell Publishing.

Rosales, C. R., U. S. Rao and D. F. Rogers. 2013. Retailer transshipment versus central depot allocation for supply network design. Decision Sciences 44(2): 329-356.

Rossiter, L. E. 1941. Unit functional analysis of distribution costs. N.A.C.A. Bulletin (January 15): 533-556.

Roth, H. P. and L. T. Sims. 1991. Costing for warehousing and distribution. Management Accounting (August): 42-45.

Rushton, A., P. Croucher and P. Baker. 2010. The Handbook of Logistics and Distribution Management, 4th edition. Kogan Page.

Sabin, R. M. 1936. Standard distribution costs. N.A.C.A. Bulletin (December 15): 417-426.

Sanders, N. R., Z. G. Zacharia and B. S. Fugate. 2013. The interdisciplinary future of supply chain management research. Decision Sciences 44(3): 413-429.

Sawyer, A. E. 1939. Accounting and distribution techniques as voluntary devices to eliminate abuses in marketing. The Accounting Review (June): 108-117. (JSTOR link).

Scally, J. V. 1966. Successful management in transportation planning and control. Management Accounting (November): 32-44.

Schaefer, H. P. 1958. The distribution cost problem. The Accounting Review (October): 625-631. (JSTOR link).

Schaefer, J. F. 1954. Treatment of packing and shipping costs. N.A.C.A. Bulletin (November): 401-406.

Schatz, L. E. 1963. Controlling freight costs. N.A.A. Bulletin (July): 23-24.

Schiff, M. 1972. Physical distribution: A cost analysis. Management Accounting (February): 48-50.

Schneiderman, A. M. 1996. Metrics for the order fulfillment process (Part 1). Journal of Cost Management (Summer): 30-42.

Schneiderman, A. M. 1996. Metrics for the order fulfillment process (Part 2). Journal of Cost Management (Fall): 6-17.

Schwagmeyer, E. H. 1945. The customer and returnable containers. N.A.C.A. Bulletin (April 15): 779-785.

Seal, W., A. Berry and J. Cullen. 2004. Disembedding the supply chain: Institutionalized reflexivity and inter-firm accounting. Accounting, Organizations and Society 29(1): 73-92.

Sheffi, Y. 2012. Driving growth and employment through logistics. MIT Sloan Management Review (Fall): 20-22.

Sheffi, Y. and J. B. Rice Jr. 2005. A supply chain view of the resilient enterprise. MIT Sloan Management Review (Fall): 41-48.

Shepard, A. 1930. The quick-freezing process and the distribution of perishable foods. Harvard Business Review (April): 339-345.

Slayter, W. E. 1965. Accounting for freight costs on company trucks. Management Accounting (September): 35-38.

Slobodow, B., O. Abdullh and W. C. Babuschak. 2008. When supplier partnerships aren't. MIT Sloan Management Review (Winter): 77-83.

Smith, J. R. 1933. Allocation of distribution expenses by classes of product by use of standard rates. N.A.C.A. Bulletin (September 1): 38-44.

Sodhi, M. S. 2003. How to do strategic supply-chain planning. MIT Sloan Management Review (Fall): 69-75.

Souza, G. C. 2013. Closed-loop supply chains: A critical review, and future research. Decision Sciences 44(1): 7-38.

Spaan, M. C. 1948. Allocating roadhaul costs to terminals for a common motor freight carrier. N.A.C.A. Bulletin (December 15): 467-471.

Stalk, G. Jr. 2009. The threat of global gridlock. Harvard Business Review (July-August): 126-129.

Stone, R. E., J. T. Mentzer and J. P. Dittmann. 2007. Are you the weakest link in your company's supply chain? Harvard Business Review (September): 116-118, 120, 122, 124, 126-127.

Suzuki, Y. and J. Dai. 2013. Decision support system of truck routing and refueling: A dual-objective approach. Decision Sciences 44(5): 817-842.

Tavenor, W. J. 1959. Tire cost control in a truck transit company operation. N.A.A. Bulletin (September): 61-64.

Terry, F. 2004. Turning the Corner: A Reader in Contemporary Transport Policy. Blackwell Publishing.

Thomas, A. R. and T. J. Wilkinson. 2006. The outsourcing compulsion. MIT Sloan Management Review (Fall): 10-14. (Pushed overseas by the U.S. dysfunctional distribution system).

Thomas, J. and H. P. Roth. 2002. Costing transportation activities. Journal of Cost Management (September/October): 26-35.

Thomas, M. F. and J. Mackey. 2006. Supply chain management: Monitoring strategic partnering contracts with activity-based measures. Management Accounting Quarterly (Fall): 1-10.

Titus, W. F. 1932. How accountants can assist the sales department in controlling costs of distribution. N.A.C.A. Bulletin (January 15): 681-686.

Titus, W. F. 1935. Control and distribution of selling costs. N.A.C.A. Bulletin (September 15): 78-83.

Tyndall, D. G. 1959. Welfare pricing and transport costs. Management Science (January): 169-178. (JSTOR link).

Tyndall, G. R. 1987. Logistics and profitability: Are the two in conflict? Journal of Cost Management (Summer): 56-61.

Tyndall, G. R. 1987. Logistics costs and service levels: Evaluating the trade-offs. Journal of Cost Management (Spring): 50-56.

Tyndall, G. R.. 1988. Analyzing the costs and value of the product distribution chain. Journal of Cost Management (Spring): 45-51.

Tyndall, G. R. 1990. Just-in-time logistics: Added value for manufacturing cost management. Journal of Cost Management (Spring): 54-59.

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