Nan Cui
Abstract
This paper discusses the problems existed in enterprises' logistics cost management and systematically analyzes the feasibility and detailed requirements of applying ActivityBased Costing in logistics cost management. Finally the paper presents the countermeasures to apply ABC in logistics cost management.
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.
This paper discusses the problems existed in enterprises' logistics cost management and systematically analyzes the feasibility and detailed requirements of applying ActivityBased 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, Product cost management, Integrated logistics support, Cost driver, Business, Operations management