Powerful military logistics system has been the mighty support of the high technical war, and cost control is the key to improving the efficiency of the military logistics. This paper proposed a cost control method in military logistics system based on activity-based costing (ABC). Starting with the consideration of characteristics of the military logistics, the target of cost control in military logistics system is put forward. Then the feasibility of applying ABC in military logistics cost control is analysed and the principles of it are explained. And in order to realize the target of cost control in military logistics system, the matrixes of the quantity and the distribution ratio of cost driver are constructed by the mathematic model. Finally, on this basis, the model of cost control in military logistics system is built, and the concrete measures is put forward.
Research on Military Logistics Costs Control Based on Activity-Based Costing
Applied Mechanics and Materials ; 687-691 ; 5008-5011
2014-11-27
4 pages
Article (Journal)
Electronic Resource
English
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