Performance Evaluation of Activity-based Costing Control in Node-based Logistics Enterprise

摘要：

Based on the principle of activity-based costing (ABC)control,this paper constructs the performance evaluation system in Logistic Network Node Enterprise,establishes the adequate performance model with fuzzy overall evaluation method based on combination weighting,and illuminates the validity of this method by case analyzing.This method has analysis,evaluation and diagnosis functions.It evaluates the overall performance of cost control in the Logistic Network Node Enterprise,moreover evaluates a special subject of cost control.The result of evaluation can help managers continuously enhance the level of cost management,and make decision better so as to improve the logistics operation further more.

关键词： Logistic Network Node Enterprise Activity-based Costing Control Fuzzy Overall Evaluation Method Improvement of Logistics Operation Performance Evaluation

作者: Mohan Wang Songdong Ju Min Zhu

作者单位: School of economic and management,Beijing Jiaotong University,Beijing,100044,China

会议类型: 国际会议

会议名称: 2008 International Conference on System Management(2008年系统管理学术研讨会)(2008 CSM)

会议地点: 上海

会议语种:英文

页码: 303-307

在线出版日期: 2008-05-30（万方平台首次上网日期，不代表论文的发表时间）