Research on Controlling Supply Chain Logistics Costs Based on Acivity-Based Costing

摘要：

ABC is both accurate cost calculation methodology and an effective cost control system. With the increase of indirect expenses of supply chain logistics cost and the variety of logistics services, controlling supply chain logistics costs using ABC (Acivity-Based Costing) has been getting more and more important and necessary. This study examines the meaning and composing of supply chain logistics costs, analyzes the basis of controlling supply chain logistics costs using ABC, and proposes a few measures to control supply chain logistics costs using ABC, such as activity elimination, activity selection, activity reduction and activity sharing and so on.

作者: Zhou Chaoyang Jiang Ying

作者单位: School of Management,Wuhan University of Technology,Wuhan,P.R.China,430070 School of Management,Huazhong University of Science and Technology,Wuhan,P.R.China,430074

会议类型: 国际会议

会议名称: The 7th International Conference on Innovation and Management(第七届创新与管理国际会议 ICIM 2010)

会议地点: 武汉

会议语种:英文

页码: 1678-1682

在线出版日期: 2010-12-04（万方平台首次上网日期，不代表论文的发表时间）