Chapter
Apr 26, 2012
The Costing Principle, Step, Model and Application of Activity Based Costing in Logistics Enterprises
Authors: Lingyun Zhou [email protected], Youheng Huang [email protected], and Wenke Wang [email protected]Author Affiliations
Publication: International Conference on Transportation Engineering 2007
Abstract
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.
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Information & Authors
Information
Published In
International Conference on Transportation Engineering 2007
Pages: 2993 - 2998
Copyright
© 2007 American Society of Civil Engineers.
History
Published online: Apr 26, 2012
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ASCE Technical Topics:
- Benefit cost ratios
- Business management
- Concrete
- Correlation
- Engineering fundamentals
- Engineering materials (by type)
- Financial management
- Freight transportation
- Geodetic datum
- Geomatics
- Infrastructure
- Logistics
- Materials engineering
- Mathematical models
- Mathematics
- Models (by type)
- Navigation (geomatic)
- Practice and Profession
- Routing (transportation)
- Statistics
- Traffic engineering
- Transportation engineering
Authors
Affiliations
Department of Traffic Engineering, Huaiyin Institute of Technology, 89 Beijing Road, Huaian, 223001, China. E-mail: [email protected]
School of Traffic and Transportation Engineering, Central South University, 22 South Shaoshan Road, Changsha, 410075, China. E-mail: [email protected]
Department of Institute, Huaiyin Institute of Technology, 89 Beijing Road, Huaian, 223001, China;. E-mail: [email protected]
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