The purpose of this 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. We use the methodology of Expert Survey and Choice Based Conjoint Analysis to study purchase decisions and determine customers’ price readiness for sustainable logistics services. The results are inter alia th...

Competitive advantage can be seen as the superiority of some market participants to properly use resources and utilize key competencies deliver greater value than competitors, without compromising product quality functionality. In that sense, accounting, especially management successfully responds managers’ needs for information will their adequate support in strategy implementation. Lean conce...