Macroscopic logistics costs accounting takes on important significance in enacting scientific and reasonable logistics policies and promoting the quality and efficiency of national economic operation. Current macroscopic logistics costs accounting which does not consider the environmental costs of logistics fails to quantitatively reflect resources and environment losses which have been caused by logistics activities. Based on the idea of sustainable development of logistics and the theory of value of environmental resources, this article, on the basis of China’s current accounting mode of macroscopic logistics costs, proposes the composition and accounting method of macroscopic logistics costs from an environmental perspective.


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    Titel :

    Macroscopic Logistics Cost Accounting from an Environmental Perspective


    Beteiligte:
    Zhang, Chi (Autor:in) / Li, Huadong (Autor:in)

    Kongress:

    Fifth International Conference on Transportation Engineering ; 2015 ; Dailan, China


    Erschienen in:

    ICTE 2015 ; 745-750


    Erscheinungsdatum :

    2015-09-25




    Medientyp :

    Aufsatz (Konferenz)


    Format :

    Elektronische Ressource


    Sprache :

    Englisch



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    Gwynne, G.R. | Engineering Index Backfile | 1929



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    Hudson, S.M. | Engineering Index Backfile | 1908


    Railroad cost accounting

    Woodson, E.R. | Engineering Index Backfile | 1929


    Maintenance cost accounting

    Palmer, E.A. | Engineering Index Backfile | 1921