Integration of Activity-based Costing and Balanced Scorecard in the Logistics Enterprises of China
Cost-management is considered as the core of improving management and enhancing competition of the logistics enterprises of China.Logistics managers need more accurate and precise cost data to make better and more timely decisions.Activity-based costing(ABC) represents a radical departure from the traditional cost accounting systems,which is an improved means of identifying high overhead costs per unit and finding ways to reduce the costs.ABC can provide the exact information of cost to logistics enterprises.The more accurate assessment of costs obtained by an ABC system also can improve the accuracy of the performance measures of a BS.This paper analyzes the problem of enterprise logistics cost management facing under the traditional cost management system,and puts forward homologous conceives to improve it,elaborates one of integration method of ABC and BS applicd to the logistics cost calculation.The whole logistics cost of an enterprise could be well evaluated,and effective information is available for the enterprise to further roduee the cost.It is a kind of inexorable trend that logistics service providers(LSPs)adopt ABC and BS to control the logistics cost and measure performance in China.
Activity-based costing(ABC) Balanced scorecard(BS) Logistics cost Logistics Service Providers(LSPs)
Xue-Feng He Jian-Min Yi
The Key R & D Center for Finance of Chongqing,Chongqing,Institute of Technology,Chongqing,400050,China
国际会议
2006 Interntional Conferecne on Management of Logistics and Supply Chain(2006物流与供应链管理国际研讨会)
长沙
英文
626-630
2006-09-20（万方平台首次上网日期，不代表论文的发表时间）