2005•Logistics managementRequires access

Application Study of Activity Based Costing in the Logistics Cost Management

She Liu

Abstract

The logistics cost management is to reduce the total cost of the logistics and also is the effective way to strengthen the enterprise's competition advantage. This text has introduced the logistics cost management and Activity Based Costing. The traditional method is compared unfavorably with Activity Based Costing. The test analyses the suitability that Activity Based Costing used in the logistics cost management. Through an analysis of the logistics homework model, has proposed the cost calculation method of the logistics.

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Available abstract

Key concepts: Activity-based costing, Product cost management, Cost accounting, Cost driver, Business, Operations management, Competition (biology), Logistics management