APICS Certified Supply Chain Professional (CSCP) — Question 67

Which of the following costing approaches directly reflects logistics performance?

Answer options

• A. Activity-based
• B. Total landed
• C. Standard
• D. Weighted average

Correct answer: B

Explanation

The correct answer, Total landed, encompasses all costs associated with getting a product to its final destination, thereby directly reflecting logistics performance. The other options, while useful in various contexts, do not provide a comprehensive view of logistics costs and efficiency.