Application Study of Activity Based Costing in the Logistics Enterprises

摘要：

This paper analyzes the shortages of traditional logistics cost accounting methods and introduces the Activity Based Costing (ABC). The suitability and advantages of ABC in the logistics enterprises are studied. The implementation steps of ABC in the logistics enterprises are presented. This paper also gives an example of application of ABC in logistics service.

关键词： Activity Based Costing Logistics Enterprise Logistics Service

作者: Sun Jing Wu Hongmai Cheng Guang

作者单位: School of mechanical and electronic engineering, Beijing Union University, Beijing, China,100020

会议类型: 国际会议

会议名称: The 15th International Conference on Industrial Engineering and Engineering Management(IE&EM2008)(第十五届工业工程与工程管理国际学术会议暨中国机械工程学会第11次工业工程年会)

会议地点: 郑州

会议语种:英文

在线出版日期: 2008-09-20（万方平台首次上网日期，不代表论文的发表时间）