Problems and Countermeasures of the Application of Activity-Based Costing (ABC) to Third-Party Logistics (TPL) Firms in China

摘要：

ABC come of the 1980s with the purpose of eliminating valueless activities and enhancing the efficiency of value activity.Then it can improve the economic performance of enterprises.ABC is a comprehensive cost management system with the union of cost feed-forward and latter control.This paper firstly introduces the literature summary of the application of ABC to third-party logistics firms in recent several years.Then we proved the practicability of applying ABC to third-party logistics firms from its necessity and feasibility.Finally we give the problems and the corresponding countermeasures of the application of ABC to third-party logistics firms in china.

关键词： Third-Party Logistics Firms Activity-Based Costing

作者: WANG Xinsheng LIANG Chao

作者单位: The Department of Management,ShanDong JiaoTong University,Jinan,China,250023 School of Management,University of Jinan,Jinan,China,250022

会议类型: 国际会议

会议名称: 2008 International Conference on Lofistics Engineering and Supply Chain(2008物流与供应链管理国际研讨会)

会议地点: 长沙

会议语种:英文

页码: 450-454

在线出版日期: 2008-08-20（万方平台首次上网日期，不代表论文的发表时间）