A Practical Model for Cost Calculation in Third Party Logistics Distribution Centre Based On Activity-Based Costing

摘要：

The paper deals with the problems that the Third party logistics(3PL)enterprises came across when they calculate cost.Activity-Based Costing(ABC),which is a kind of method that can accurately calculate cost.This method was ireported to solve the problems that the 3PL enterprises came across.Furthermore,it also analyzes the activity process of the 3PL enterprises.At last,the paper research the enterprises how to calculate cost by ABC method.

关键词： Third Party Logistics Business Process Activity-Based Costing Cost Calculation

作者: Xiong Wei Li Jun

作者单位: College of Economics and Trade,Hunan University,P.R.China,410079;Hunan Provincial Laboratory of Logistics Information and Simulation Technology

会议类型: 国际会议

会议名称: 2006 Interntional Conferecne on Management of Logistics and Supply Chain(2006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: 82-86

在线出版日期: 2006-09-20（万方平台首次上网日期，不代表论文的发表时间）