2008•Huadong jingji guanliRequires access

The Model and Method of Logistics Cost Calculation Based on Time and Activity-based Costing

Chang‐Kun Li

Abstract

Based on logistics activity-based costing,the paper adds logistics time to logistics cost calculation and built the T-A model of logistics costing.Through the model of the combination of time costing and activity-based costing of logistics cost calculation,we try to manage the business logistics cost and further explore the logistics hidden cost.The paper provides new ways and ideas for enterprises to reduce cost and improve profit.

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Available abstract

Key concepts: Activity-based costing, Cost driver, Cost accounting, Target costing, Product cost management, Business, Profit (economics), Total absorption costing