On Logistics Cost Management Model Based on Activity-Based Cost
Jinming Wu
Abstract
Jinming Wu
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.
A significance statement is not available in the OpenAlex record.
A contribution statement is not available in the OpenAlex record.
Method details are not available in the OpenAlex metadata.
Findings are not separately available in the OpenAlex metadata.
Limitations are not available in the OpenAlex metadata.
Application details are not available in the OpenAlex metadata.
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