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A framework for performing total cost analysis
Linköping University, Department of Management and Engineering, Logistics & Quality Management. Linköping University, Faculty of Science & Engineering.
Linköping University, Department of Management and Engineering, Logistics & Quality Management. Linköping University, Faculty of Science & Engineering.ORCID iD: 0000-0001-8554-0687
2025 (English)In: Supply Chain Management ResearchArticle in journal (Refereed) Published
Abstract [en]

Cost considerations are critical within logistics and supply chain management. Since total cost analysis (TCA) is complex and implies many challenges, a systemised procedure for performing TCA is important to reach a good result. However, while literature in the supply chain management (SCM) field suggests what to include in a TCA, it does not provide explicit guidance on how to perform a TCA. The purpose of this paper is therefore to propose a framework for performing TCA in an SCM context. An initial framework was developed based on TCA literature. It was refined in two steps: First, through focus group discussions with academic scholars; and thereafter, through case studies in the retail sector. A 12-step framework for performing TCA is proposed, and challenges related to the steps are discussed. Although the framework is presented as a sequential process, iteration back and forth between the steps is recommended. While existing models for TCA in SCM focus on which cost elements to include, this framework suggests how to perform TCA in a systemised way with regard to complexity and challenges. Researchers can use the framework to support the TCA process and bring transparency to the results and how these are presented. The framework can also be helpful for practitioners conducting TCAs for decision-making, and for logistics and SCM scholars teaching TCA.

Place, publisher, year, edition, pages
2025.
Keywords [en]
Total cost analysis; Framework; Decision support; Cost management; Cost evaluation
National Category
Business Administration
Identifiers
URN: urn:nbn:se:liu:diva-220302DOI: 10.36922/SCMR025410008OAI: oai:DiVA.org:liu-220302DiVA, id: diva2:2026376
Available from: 2026-01-09 Created: 2026-01-09 Last updated: 2026-01-12

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Publisher's full texthttps://accscience.com/journal/SCMR/articles/online_first/6089

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Oskarsson, BjörnHuge-Brodin, Maria

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CiteExportLink to record
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Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • oxford
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf