Xiaohong Hou
Abstract
This paper discusses the problems existing in enterprises' logistics cost management and systematically analyzes the feasibility and detailed methods of applying Activity-Based Costing in logistics cost management.Finally the paper presents the countermeasures to apply ABC in logistics cost management.
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This paper discusses the problems existing in enterprises' logistics cost management and systematically analyzes the feasibility and detailed methods of applying Activity-Based Costing in logistics cost management.Finally the paper presents the countermeasures to apply ABC in logistics cost management.
Key concepts: Activity-based costing, Logistics management, Cost accounting, Integrated logistics support, Cost driver, Product cost management, Business, Operations management