Accounting Analysis on Activity Cost in Logistic Enterprise

摘要：

Based Cost is widely used in enterprises in the United States, Japan and European Union. It is essentially different from traditional methods in perspective and approach. Indirect cost accounts for a comparatively higher percentage in logistic enterprises total cost, whose greatest feature is that it is without inventory cost. This article considers the characteristics of cost structure for logistic enterprise and derives a practical logistic enterprise cost accounting model from basic cost model. It also presents a case study in which makes simulation calculation of existing logistic enterprises’ product cost.

作者: Xiao MA Jie LI Bin YANG

作者单位: Department of Finance, Xuzhou Air Force College, Xuzhou, China Department of Basic Course, Xuzhou Air Force College, Xuzhou, China

会议类型: 国际会议

会议名称: 2011 IEEE 18th International Conference on Industrial Engineering and Engineering Management(2011 IEEE 第十八届工业工程与工程管理国际会议 IEEM2011)

会议地点: 长春

会议语种:英文

页码: 363-366

在线出版日期: 2011-09-03（万方平台首次上网日期，不代表论文的发表时间）