BALTIMORE -- Implementing an activity-based costing program can benefit retailers interested in reducing the handling costs associated with specialty foods. That was the message during a presentation of study results given by Jon Hauptman, associate, and Paul Weitzel, senior associate at Willard Bishop Consulting, Barrington, Ill. The presentation was made during the Chicago-based National Food Distributors Association's convention here. In an effort to help the industry make more informed ...

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