CHICAGO -- Spartan Stores, Grand Rapids, Mich., whose activity-based costing analyses have revealed ways to improve distribution, will not be able to turn every opportunity into action until trading partners do their part. The wholesaler has used ABC to evaluate a wide range of practices, from pallet exchange to carrier-run freight handling, and believes long-term solutions can only come when suppliers and carriers do the same, said Doug Randall, manager of traffic services at Spartan. ...

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