Statistical Applied Research on Carrying out Activity-Based Costing in International Ezpress Mail Service
Its necessary and feasible to carry out activity-based costing in the international Express Mail Service (EMS) business, which is an inevitable choice for the Chinese international express service to strengthen competitive power with four big international express companies which are FEDEX, UPS, DHL and TNT. In activity-based costing, distribution standard of the resources agent is the core of activity-based costing confirmed, and the resources agent of EMS is different in different areas. Therefore, the international EMS of JiNan post is regarded as the research object in this paper, the data was collected by realism and investigation, and analysed by mathematical statistics, such as partial correlation analysis and hypothesis testing; the cost driver distribution ratio is confirmed, furthermore offering objective basic data for the confirmation of EMS activity-based costing, so that the accounting of activity-based costing is more objective and scientific in the international EMS business, and the valuable information can be offered for the strategic decision.
Time Activity-based Costing EMS Statistical Analysis
HUANG Zhiqin WANG Xinsheng LI Bin
School of Science, University of Jinan, P.R.China, 250022 Department of management, Shandong Jiaotong University, P.R.China, 250023 Financial department, ShanDong post company, P.R.China, 250011
国际会议
2008年国际应用统计学术研讨会(2008 International Institute of Applied Statistics Studies)
烟台
英文
1-6
2008-08-14（万方平台首次上网日期，不代表论文的发表时间）