Hou Pu
Abstract
The paper proposes to use value engineering principle on the basis of activity-based costing to effectively manage logistics cost while ensuring the realization of logistics functions,which is a new approach to the strengthening and improvement of logistics cost control.
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The paper proposes to use value engineering principle on the basis of activity-based costing to effectively manage logistics cost while ensuring the realization of logistics functions,which is a new approach to the strengthening and improvement of logistics cost control.
Key concepts: Activity-based costing, Integrated logistics support, Cost accounting, Business, Operations management, Cost control, Value engineering, Realization (probability)