Chapter 13 – Logistics Costing



      ABC V/S MBC                            


      Cost of individual activities is measured after the   Cost of each mission is estimated well in          
      actual performance. Hence, ABC is reactive in   advance. Thus, making in proactive in nature          
      Objective is to improve the performance next   Objective is to improve current performance by          
      time by learning from last performance   having proper planning in advance.          
      ABC is analytic i.e. it analyses present activities   MBC is a planning tool as it formulates plans for          
      for a particular period           budgetary control of each mission/output.          
      Deals with cost related to individual activities   Deals with cost related to whole mission likely to          
                        be distributed          
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