Analysis and Control of Military Logistics Costs Based on Activity-based Costing
Luo Ting
Abstract
Luo Ting
Abstract
Based on the principle of ABC (Activity-based Costing), the paper analyzes the military logistics operations and operating motion, deduces the military logistics costs from military logistics operating motion and discusses how to control the military logistics costs from following aspects such as the cancellation, selection, decrease and sharing of military logistics operation.
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Based on the principle of ABC (Activity-based Costing), the paper analyzes the military logistics operations and operating motion, deduces the military logistics costs from military logistics operating motion and discusses how to control the military logistics costs from following aspects such as the cancellation, selection, decrease and sharing of military logistics operation.
Key concepts: Military logistics, Activity-based costing, Operations management, Humanitarian Logistics, Control (management), Business, Command and control, Integrated logistics support