The key technology of applying Activity Based Costing (ABC) in logistics enterprises is modeling the activity cost. According to the basic principle of ABC and the operation modes and characteristics of logistics enterprises, the basic principle of applying ABC for logistics enterprises is concluded, and the technical route of it in logistics enterprises is designed. Moreover, the concrete operation process and mathematical costing model of implementing ABC are deduced. According to the correlation analysis, the application aspects of ABC in the management are summarized and elaborated for logistics enterprises by using ABC cost datum.
The Costing Principle, Step, Model and Application of Activity Based Costing in Logistics Enterprises
First International Conference on Transportation Engineering ; 2007 ; Southwest Jiaotong University, Chengdu, China
2007-07-09
Aufsatz (Konferenz)
Elektronische Ressource
Englisch
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