Application of Activity Based Costing to Logistics Cost

摘要：

Present research show that ABC(Activity Based Costing)is a new methodology of costing,that make up the drawbacks of TCA(Traditional Cost Accounting),and applicable to identify logistics cost.In this paper,a better understanding of ABC method will provide insight into the process and improve the conditions of logistics cost.And the usage of ABC and TCA jointly is presented to ideatify and analyses logistics cost.

关键词： ABC(Activity Based Costing) Logistics Cost TCA(Traditional Cost Accounting)

作者: Miao Shujuan Liu Xin

作者单位: School of Management,Jilin University,P.R.China,130025

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: 565-568

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）