Cost Accounting Method of Logistics Dynamic Alliance Based on Activity-Based Costing
It is the problem that if traditional costing methods is adopted on the logistics dynamic alliance, which can cause unreasonable distribution of indirect costs, unclear fee process in cost accounting process and low-quality management of costs. Operating costing model was proposed to solve these problems on logistics dynamic alliance enterprises. Through the analysis of incurred costs on logistics dynamic alliance, the activity-costing model which was mainly made of transport, storage, and management was constructed. Through the model, it increased the accuracy of cost accounting and provided tool for fine cost management in the logistics dynamic alliance.
activity-based costing logistics dynamic alliance cost accounting method
Deng Chao Hou Kaihu Wei Tongtao
Faculty of Mechanical and Electronic Engineering, Kunming University of Science and Technology Kunming 650093, PR China
国际会议
太原
英文
269-272
2010-10-22(万方平台首次上网日期,不代表论文的发表时间)