Research on Cost Control of Designed Activity Ability in Third-Party Logistics Enterprises

摘要：

Since competition among Third-Party Logistics enterprises (TPLs)becomes more and more fierce,competition focus should be transfefred to valid cost control.Accurate cost calculation and valid cost control is becoming the key issue for TPLs to enhance their managemeat skills and competitive advantage in the market.TPLS have already had been provided the condition of utilizing Activity-Based Costing(ABC),which can calculate cost accurately and distribute cost properly.This paper discusses the application of ABC on cost control of activity ability in TPLs,and studies how TPLs identify the optimal designed activity ability according to future logistics services demand,which can provide scientific information for making management decision.

关键词： Cost control Designed activity ability Third-Party Logistics enterpdses

作者: Yang Zan Jian Lingxiang

作者单位: Economy Management College,Dalian Maritime University,P.R.China,116026

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: 569-574

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）