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On Logistics Cost Management Model Based on Activity-Based Cost

Jinming Wu

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Abstract

Activity-based cost method is essential to logistics cost measurement and management.Based on characteristics of activity-based cost and items of logistics cost management,the following problems are examined in this article: logistics cost management based on activity-based cost is a synthetically system,including logistics cost calculation and control on logistics based on activity-based cost.

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What this paper is about

Activity-based cost method is essential to logistics cost measurement and management.Based on characteristics of activity-based cost and items of logistics cost management,the following problems are examined in this article: logistics cost management based on activity-based cost is a synthetically system,including logistics cost calculation and control on logistics based on activity-based cost.

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Available abstract

Activity-based cost method is essential to logistics cost measurement and management.Based on characteristics of activity-based cost and items of logistics cost management,the following problems are examined in this article: logistics cost management based on activity-based cost is a synthetically system,including logistics cost calculation and control on logistics based on activity-based cost.

Key concepts: Cost accounting, Cost driver, Cost control, Logistics management, Integrated logistics support, Cost engineering, Total cost, Business

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