文献类型：会议论文

英文题名：Application Study of Activity Based Costing in the Logistics Enterprises

作者：Sun Jing[1];Wu Hongmai[1];Cheng Guang[1]

第一作者：孙静

通讯作者：Sun, J[1]

机构：[1]Beijing Union Univ, Sch Mech & Elect Engn, Beijing 100020, Peoples R China

第一机构：北京联合大学机器人学院

通讯机构：[1]corresponding author), Beijing Union Univ, Sch Mech & Elect Engn, Beijing 100020, Peoples R China.|[1141739]北京联合大学机器人学院;[11417]北京联合大学;

会议论文集：15th International Conference on Industrial Engineering and Engineering Management

会议日期：SEP 20-22, 2008

会议地点：Zhengzhou, PEOPLES R CHINA

语种：英文

外文关键词：Activity Based Costing; Logistics Enterprise; Logistics Service

摘要：This paper analyzes the shortages of traditional logistics cost accounting methods and introduces the Activity Based Costing (ABC). The suitability and advantages of ABC in the logistics enterprises are studied. The implementation steps of ABC in the logistics enterprises are presented. This paper also gives an example of application of ABC in logistics service.