Xiaoling Wang
Abstract
The logistics cost have taken up too much of the enterprises' total cost for the logistics iceberg phenomenon and trade-off phenomenon. The paper, on the basis of analyzing the logistics cost with activity-based costing, puts forward an approach of logistics cost control in the aspect of activity-based management.
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The logistics cost have taken up too much of the enterprises' total cost for the logistics iceberg phenomenon and trade-off phenomenon. The paper, on the basis of analyzing the logistics cost with activity-based costing, puts forward an approach of logistics cost control in the aspect of activity-based management.
Key concepts: Activity-based costing, Business, Cost driver, Integrated logistics support, Control (management), Humanitarian Logistics, Phenomenon, Cost control