Scientific Digest – Frehe (2015)

Frehe, V. (2015): Can Target Costing be Applied in Green Logistics? – Evidence From a Conjoint Analysis; in: ECIS 2015 Completed Research Papers. Paper 48.

The purpose of the paper is to provide a method to identify customer (sustainability) demands, map these via price equivalents and use the equivalents for green logistics target costing. The methodology of Expert Survey and Choice Based Conjoint Analysis is being used to study purchase decisions and determine customers’ price readiness for sustainable logistics services. The results are inter alia that the three dimensions of the triple bottom line are already seen as essential decision criteria for the selection of logistics services. By means of Target Costing, supported by a Choice Based Conjoint Analysis, companies are in a position to calculate the financial framework available for investments in more sustainable products. This is illustrated by the use of a fictitious example. The main limitation of the research is that the survey was executed with German participants only. This paper is the first to equally cover the three sustainability dimensions (economical, ecological and social) for target costing in the area of logistics, especially in the field of freight transport. In addition, it is the first paper to use a conjoint analysis for the determination of the price readiness for sustainable logistics services of costumers and to apply this information to target costing.

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