Comparative Analysis of some Calculable Methods about Business Logistics Cost

摘要：

Based on a summary of two main methods about business logistics cost calculation, namely traditional and ABC methods, the thesis puts forward a new calculational method based on a combination of activity and time, presents a computation model of this method, and compares these methods to find out the main differences through analyzing a case.

关键词： business logistics cost accounting logistics processing computation model

作者: Guo-qing ZHANG Long-qing LIU

作者单位: School of Economics & Management, Zhejiang Forestry University, Linan 311300

会议类型: 国际会议

会议名称: 第八届武汉电子商务国际会议(The Eighth Wuhan International Conference on E-Business)

会议地点: 武汉

会议语种:英文

页码: 723-729

在线出版日期: 2009-05-30（万方平台首次上网日期，不代表论文的发表时间）