2010•Logistics Sci-techRequires access

Feasibility Analysis of the Application to Activity-Based Costing in Logistics Cost Accounting

Xuewen Gui

Abstract

As a method of logistics cost,the Activity-Based Costing has great superiority compared with traditional methods,it has been widely applied to the manufacturing industry and also set foot in the service industry.In view of the present situation of logistics cost accounting in our country,the paper investigates the issue of the application to Activity-Based Costing in logistics practice,emphatically analyzes the feasibility of the application to Activity-Based Costing in logistics cost accounting,and general application steps are proposed.

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Available abstract

Key concepts: Activity-based costing, Cost accounting, Total absorption costing, Target costing, Cost driver, Business, Service (business), Set (abstract data type)