Application of the Activity-Based Costing for Third-Party Logistics Companies

摘要：

The changing logistics environment has lead to the change of cost accounting method in logistics companies. Activitybased costing provides an advanced cost accounting method for logistics companies. This paper will analyze the main costs that thirdparty logistics companies are facing and develops an activitybased costing methodology useful for this kind of company. It will examine the most important activities carried out by thirdparty distributors in both warehousing and transporting activities.

关键词： activity-basedcosting thethirdparty logistics costaccounting

作者: ZHENG Peng WANG Man

作者单位: The Economics and Management CollegeDalian Ocean UniversityDalian, P.R.China School of Accounting DongBei University of Finance and Economics Dalian, P.R.China

会议类型: 国际会议

会议名称: 2011 International Conference on Business Management and Electronic Information(2011商业管理与电子信息国际学术会议 BMEI2011)

会议地点: 广州

会议语种:英文

页码: 1-4

在线出版日期: 2011-05-13（万方平台首次上网日期，不代表论文的发表时间）