2011•Journal of Anyang Normal UniversityRequires access

The Discuss on the Application of Logistics Activity-Based Costing Management in Enterprise

Chen Yan

Abstract

More and more modern costing management is penetrated into activity level,utilizing information from Activity-Based Costing calculation and management.Activity-Based Costing Management(ABCM) is often considered as the best accounting system.When it is applied to the logistics activities of enterprises,logistics Activity-Based Costing Management is formed.It is focused on the characteristics of enterprise logistics cost to calculate logistics activity-based cost and controll logistics activity-based cost.ABCM can make up for the traditional shortcomings of the logistics cost management effectively,as a result,it is regarded as a effective logistics costing management method.

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Key concepts: Activity-based costing, Product cost management, Cost accounting, Logistics management, Business, Process management, Cost driver, Integrated logistics support