Application of Activity-Based Costing to the Logistics Cost Management of Agricultural Products

摘要：

This paper describes the logistics characteristics of agricultural products like fruits and vegetables,combing the mode of logistics operation in our county,and proposes to apply activity-based costing (ABC)to the costs accounting of agricultural products like fruits and vegetables,this will not only improve the accuracy ,but also strengthen the control of the cost accounting of agricultural products like fruits and vegetables,with a view of improving the international competitiveness of our countrys agricultural products.

关键词： logistics cost activity-based costing agricultural products like fruits and vegetables

作者: Jing Zang Keming Zhang Rui Zhao

作者单位: School of Economics and ManagementBeijing Jiaotong UniversityBeijing,China School of Economics and Management Beijing Jiaotong University Beijing,China

会议类型: 国际会议

会议名称: 2008 IEEE International Conference on Service Operations and Logistics, and Informatics(IEEE/SOLI’2008)(IEEE服务运作、物流与信息年会)

会议地点: 北京

会议语种:英文

在线出版日期: 2008-10-12（万方平台首次上网日期，不代表论文的发表时间）