The Analysis of Logistics Cost Based on Time–Driven ABC and TOC

摘要：

The activities in work flow are associated with each other.The traditional Activity-Based Costing (ABC) focuses on the cost of each activity,but neglects coordination between them.According to this situation,this paper combines time-driven ABC with TOC and establishes an analysis model,through which managers can recognize logistics cost more accurately and improve logistics processes and logistics cost structure.An example is given to verify the validity of the proposed model.

关键词： logistics cost time-driven ABC TOC

作者: Xuan Zhang Hua Yi

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）