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2006•Journal of Tianjin Normal UniversityRequires access

Application of Activity-based Costing in Management of Logistics Cost

Meng Qing-ling

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Abstract

Reducing logistics cost is considered to be the third profit source of enterprises.But at present,by using the traditional cost accounting method,the logistics cost of enterprises of our country is just like an iceberg,very differently with the actual cost.So,activity-based costing is applied,and a management system to calculate and control the logistics cost is established.

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What this paper is about

Reducing logistics cost is considered to be the third profit source of enterprises.But at present,by using the traditional cost accounting method,the logistics cost of enterprises of our country is just like an iceberg,very differently with the actual cost.So,activity-based costing is applied,and a management system to calculate and control the logistics cost is established.

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Available abstract

Reducing logistics cost is considered to be the third profit source of enterprises.But at present,by using the traditional cost accounting method,the logistics cost of enterprises of our country is just like an iceberg,very differently with the actual cost.So,activity-based costing is applied,and a management system to calculate and control the logistics cost is established.

Key concepts: Activity-based costing, Cost accounting, Product cost management, Business, Total absorption costing, Integrated logistics support, Cost driver, Target costing

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