|Table of Contents|

Study on Activity-Based Costing in logistics cost management (PDF)

《长安大学学报（社科版）》[ISSN:1671-6248/CN:61-1391/C]

Issue:
2005年02期
Page:
1-3,16
Research Field:
交通运输与管理
Publishing date:
2005-06-20

Info

Title:
Study on Activity-Based Costing in logistics cost management
Author(s):
MA Tian-shan1;  MU Yi2
1. School of Economics and Management, Chang'an University, Xi'an 710064, China; 2. Graduate School, Chang'an University, Xi'an 710064, China
Keywords:
logistics;  logistics cost;  Activity-Based Costing;  cost driver
PACS:
F506
DOI:
-
Abstract:
The paper analyzes the shortcomings of traditional cost analyzing and calculating method in logistic cost management and put forward a new method— Activity-Based Cost analyzing method(ABC). Then it explains the essence and significance of adopting this method. At last the author gives his opinion on how to use ABC to improve the level of logistic cost management and reduce the cost of it.

References:

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Memo

Memo:
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Last Update: 2005-06-20